All persons charged with the assessment or collection of taxes for municipal purposes may copy from the county auditor's books the assessment of valuation thereon found and may use it as the basis for the assessment of taxes for municipal purposes. But nothing contained in this section shall prevent municipal authorities from assessing and collecting taxes upon property not upon the auditor's books.
S.C. Code Ann. § 12-37-40
Municipal authorities may copy assessments from county auditor's books
1962 Code SECTION 65-1504; 1952 Code SECTION 65-1504; 1942 Code SECTION 2750; 1932 Code SECTION 2772; Civ
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.