South Carolina Statutes
§ 12-45-60 — Only taxes on duplicates or ordered by auditor shall be collected.
County treasurers are prohibited from collecting any tax except such as has been first entered upon the tax duplicates of their respective counties or upon the order of the auditors of such counties.
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South Carolina § 12-45-60 (Only taxes on duplicates or ordered by auditor shall be collected.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
HISTORY: 1962 Code SECTION 65-1964; 1952 Code SECTION 65-1964; 1942 Code SECTION 2774; 1932 Code SECTION 2795; Civ. C. '22 SECTION 496; Civ. C. '12 SECTION 445; Civ. C. '02 SECTION 398; G. S. 266; R. S. 324; 1881 (17) 1023; 1909 (26) 74; 1929 (36) 141.
Nearby Sections
15
§ 12-45-10
Repealed.§ 12-45-115
Institution of collection proceedings when check for payment of taxes or fees is returned unpaid.§ 12-45-160
Procedure in apportionment cases.§ 12-45-170
Apportionment applies to municipal taxes.§ 12-45-185
Waiver of penalties.§ 12-45-220
Investments by county treasurers.§ 12-45-260
Monthly report to county supervisor.