The auditor shall take from the duplicate previously provided to the treasurer for collection a list of all taxes, assessments, and penalties the treasurer has been unable to collect, describing the property as described on the duplicate. In making this list, the delinquencies in each taxing entity must be stated separately. After deducting the amount of taxes, assessments, and penalties returned delinquent, the treasurer shall stand charged with the remainder of the taxes, assessments, and penalties charged on the duplicate.
S.C. Code Ann. § 12-45-300
Delinquent list; entry information; charge to treasurer
1962 Code SECTION 65-2027; 1952 Code SECTION 65-2027; 1942 Code SECTION 2797; 1932 Code SECTION 2836; 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.