South Carolina Statutes
§ 12-45-60 — Only taxes on duplicates or ordered by auditor shall be collected.
South Carolina § 12-45-60
This text of South Carolina § 12-45-60 (Only taxes on duplicates or ordered by auditor shall be collected.) 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. § 12-45-60 (2026).
Text
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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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Repealed.§ 12-45-115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.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 12-45-60, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/45/12-45-60.