South Carolina Statutes

§ 12-45-170 — Apportionment applies to municipal taxes.

South Carolina § 12-45-170
JurisdictionSouth Carolina
Title 12TAXATION
Ch. 45COUNTY TREASURERS AND COLLECTION OF TAXES

This text of South Carolina § 12-45-170 (Apportionment applies to municipal 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. § 12-45-170 (2026).

Text

Whenever any property shall be discharged in the manner provided in Sections 12-45-140 or 12-45-150 from taxes assessed against it, it shall likewise, upon payment of a like proportionate share of any taxes assessed by any city or town, be discharged from all municipal taxes assessed against it.

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Legislative History

HISTORY: 1962 Code SECTION 65-2007; 1952 Code SECTION 65-2007; 1942 Code SECTION 2775; 1932 Code SECTION 2798; Civ. C. '22 SECTION 497; Civ. C. '12 SECTION 446; Civ. C. '02 SECTION 399; G. S. 267; R. S. 325; 1881 (17) 1024; 1925 (34) 21; 1931 (37) 125.

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Bluebook (online)
South Carolina § 12-45-170, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/45/12-45-170.