South Carolina § 12-39-40 Deputy auditor.

South Carolina Statutes

§ 12-39-40 — Deputy auditor.

South Carolina § 12-39-40

Title 12TAXATION

Ch. 39COUNTY AUDITORS

This text of South Carolina § 12-39-40 (Deputy auditor.) 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. § 12-39-40 (2026).

Text

(A)A county auditor may appoint an employee in his office to be his deputy. The appointment must be filed with the State Treasurer and the governing body of that county. When the appointment is filed, the deputy may act for and on behalf of the county auditor when the auditor is incapacitated by reason of a physical or mental disability or during a temporary absence.

(B)If there is a vacancy in the office of county auditor by reason of death, resignation, or disqualification, the appointed deputy shall carry out the duties of the office until a successor is appointed or elected and qualified.

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(A) A county auditor may appoint an employee in his office to be his deputy. The appointment must be filed with the State Treasurer and the governing body of that county. When the appointment is filed, the deputy may act for and on behalf of the county auditor when the auditor is incapacitated by reason of a physical or mental disability or during a temporary absence. (B) If there is a vacancy in the office of county auditor by reason of death, resignation, or disqualification, the appointed deputy shall carry out the duties of the office until a successor is appointed or elected and qualified.

Legislative History

HISTORY: 1962 Code SECTION 65-1750; 1952 Code SECTION 65-1750; 1942 Code SECTION 2700; 1941 (42) 36; 1958 (50) 1907; 2001 Act No. 89, SECTION 62B, eff July 20, 2001; 2015 Act No. 87 (S.379), SECTION 22, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 22, in (A), substituted "State Treasurer" for "Comptroller General".