For the purpose of enabling the auditor to determine the value of any taxable personal property and other improvements, he may enter and fully examine all buildings and structures (except dwellings), of whatever kind, which are not by law expressly exempt from taxation.
S.C. Code Ann. § 12-39-120
Auditor may enter and examine buildings (except dwellings) to ascertain value
1962 Code SECTION 65-1764; 1952 Code SECTION 65-1764; 1942 Code SECTION 2710; 1932 Code SECTION 2710; 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.