Article

Liability for Taxes; Returns

S.C. Code Ann. § 12-37-610— Persons liable for taxes and assessments on real property; disabled veterans' property tax exemptions
S.C. Code Ann. § 12-37-620— Certain leasehold estates taxed until end of term; lease or contract must be recorded and contain certain information; sale of property for taxes
S.C. Code Ann. § 12-37-670— Listing new structures for taxation; due date of additional property taxes
S.C. Code Ann. § 12-37-710— Return and assessment of personal property
S.C. Code Ann. § 12-37-712— Access to marina records and premises
S.C. Code Ann. § 12-37-714— Boats with situs in State; boat or motor under contract for repairs
S.C. Code Ann. § 12-37-715— Frequency of ad valorem taxation on personal property; exception
S.C. Code Ann. § 12-37-717— Repealed
S.C. Code Ann. § 12-37-720— Persons who shall return property of ward, minor child having no guardian, wife, lessee, absent, unknown or deceased person, corporation, partnership or other firm, and property held in trust or by receiver or public officer
S.C. Code Ann. § 12-37-730— Persons liable for taxes on personal property held in trust or charge
S.C. Code Ann. § 12-37-735— Transfer of personal property titled by state or federal agencies; proration of taxes; exceptions
S.C. Code Ann. § 12-37-740— Property of others shall be listed and assessed separately; responsibility for payment; retention of proceeds sufficient to pay taxes
S.C. Code Ann. § 12-37-750— Omitted or false returns; notice to taxpayer; assessment and collection of omitted taxes
S.C. Code Ann. § 12-37-760— Auditor shall make return of personal property when individual does not; examination under oath; investigation
S.C. Code Ann. § 12-37-780— Procedure in case of suspected evasion or false return of personal property; notice to taxpayer; examination under oath
S.C. Code Ann. § 12-37-800— Penalty for failure to list real or personal property; penalty for making false return, understating tax liability, or disregarding rules
S.C. Code Ann. § 12-37-810— Penalty where taxpayer makes wilful false return; unintentional mistake
S.C. Code Ann. § 12-37-820— Payment of expenses of examination
S.C. Code Ann. § 12-37-830— Allowable expenses
S.C. Code Ann. § 12-37-840— Assessment as a part of collection; auditor may secure full return
S.C. Code Ann. § 12-37-850— Repealed
S.C. Code Ann. § 12-37-890— Place where property shall be returned for taxation
S.C. Code Ann. § 12-37-900— Personal property tax returns; exception for certain manufacturers
S.C. Code Ann. § 12-37-905— Required date for filing property tax returns
S.C. Code Ann. § 12-37-930— Valuation of property; depreciation allowances for manufacturer's machinery and equipment; department may permit adjustment in allowance
S.C. Code Ann. § 12-37-935— Maximum percentage depreciation; trust fund for tax relief
S.C. Code Ann. § 12-37-940— Valuation of certain kinds of personal property
S.C. Code Ann. § 12-37-950— Valuation of certain leasehold estates as real estate
S.C. Code Ann. § 12-37-970— Assessment and return of property
S.C. Code Ann. § 12-37-975— Filing of amended return