South Carolina Statutes
§ 12-4-510 — Power to levy taxes and order reassessment of property; grant of powers previously granted to State Board of Equalization and State Board of Assessors.
In addition to other powers and duties required by law, the department, in order to administer effectively the equitable assessment of property for taxation:
(1)has all of the powers conferred by law upon the former State Board of Equalization and upon the former State Board of Assessors before February 20, 1915;
(2)annually shall make the levy upon the assessed value of property subject to taxation necessary to raise the annual appropriations made by the General Assembly as it relates to private carlines and flight equipment;
(3)shall order reassessment of real and personal property, or any class or classes of either, or when, in the judgment of the department, the reassessment is advisable or necessary to the end that all classes of property in the assessment district are assessed in
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South Carolina § 12-4-510 (Power to levy taxes and order reassessment of property; grant of powers previously granted to State Board of Equalization and State Board of Assessors.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
HISTORY: 1991 Act No. 50, SECTION 2.
Nearby Sections
15
§ 12-4-10
Department of Revenue created.§ 12-4-15
Departmental divisions; supervision.§ 12-4-20
Offices, materials and supplies.§ 12-4-310
Mandated powers and duties.§ 12-4-325
Repealed.§ 12-4-330
Witnesses before department.§ 12-4-360
Verification by department to retirement systems of information on individual income tax returns.