S.C. Code Ann. tit. 12, ch. 45 – County Treasurers and Collection of Taxes | Midpage

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South Carolina Code of Laws

Chapter 45

S.C. Code Ann. tit. 12, ch. 45

County Treasurers and Collection of Taxes

12-45-15County treasurers; continuing education requirements 12-45-17County tax collector education requirements 12-45-20Term of office; failure to complete term 12-45-30Suspension and removal from office 12-45-35Deputy treasurer 12-45-40Publication of notice of certain tax rates 12-45-60Only taxes on duplicates or ordered by auditor shall be collected 12-45-70Time for paying taxes; manner of collection; receipts for payment; delegation of collection of taxes 12-45-75Installment payments of property tax 12-45-78Refund of overpayments 12-45-80County treasurer may attend at convenient places to collect tax 12-45-90Media of payment 12-45-115Institution of collection proceedings when check for payment of taxes or fees is returned unpaid 12-45-120Procedure in case of delinquent personal tax where taxpayer resides or has property in another county 12-45-140Apportionment of taxes and costs in case of transfer subsequent to assessment 12-45-150Apportionment, prior to sale under tax execution, in case of mortgaged property 12-45-160Procedure in apportionment cases 12-45-170Apportionment applies to municipal taxes 12-45-180Penalties on delinquent taxes; collection; execution 12-45-185Waiver of penalties 12-45-220Investments by county treasurers 12-45-260Monthly report to county supervisor 12-45-280Monthly report to county superintendent of education; books shall be open to public; violations 12-45-300Delinquent list; entry information; charge to treasurer 12-45-390Procedure for levy, collection and distribution of property taxes in territory annexed by one county from another 12-45-400Delegation of duty to seize property of defaulting taxpayer 12-45-410Application of payments by delinquent taxpayers 12-45-420Waiver, dismissal or reduction of penalty based on error by county 12-45-430Issuance of tax receipt; conditions; acceptance of lesser amount