The assessment of property for taxation shall be deemed and held to be a step in the collection of taxes, and Section 12-37-780 shall be construed to give full and complete power to the county auditor, independent of any right conferred upon the county boards of assessors or other officers, to secure a full and complete return of property for taxation in all cases as expressed in said sections, whether a previous return shall have been fraudulently or otherwise improperly or incompletely made or not.
S.C. Code Ann. § 12-37-840
Assessment as a part of collection; auditor may secure full return
1962 Code SECTION 65-1639.1; 1952 Code SECTION 65-1639.1; 1942 Code SECTION 2724; 1932 Code SECTION 2724; 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.