South Carolina Statutes
§ 12-39-360 — Extension of date for filing returns and payment of property taxes.
South Carolina § 12-39-360
This text of South Carolina § 12-39-360 (Extension of date for filing returns and payment of property taxes.) is published on Counsel Stack Legal Research, covering South Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.C. Code Ann. § 12-39-360 (2026).
Text
A county may extend the date for filing returns and the payment of property taxes for persons serving with the United States Armed Forces or National Guard in or near a hazard duty zone.
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Legislative History
HISTORY: 2003 Act No. 9, SECTION 1, eff April 21, 2003.
Nearby Sections
15
§ 12-39-10
Repealed.§ 12-39-140
Time when tax books shall be completed.§ 12-39-150
County duplicate list.§ 12-39-160
Report of property subject to special levy.§ 12-39-180
County auditor shall determine sum to be levied on items of property; minimum assessment.§ 12-39-190
Manner of entering taxes on duplicate.§ 12-39-20
Oaths of auditors.§ 12-39-200
Forms for county duplicates.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 12-39-360, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/39/12-39-360.