Chapter

County Treasurers and Collection of Taxes

S.C. Code Ann. § 12-45-10— Repealed
S.C. Code Ann. § 12-45-15— County treasurers; continuing education requirements
S.C. Code Ann. § 12-45-17— County tax collector education requirements
S.C. Code Ann. § 12-45-20— Term of office; failure to complete term
S.C. Code Ann. § 12-45-30— Suspension and removal from office
S.C. Code Ann. § 12-45-35— Deputy treasurer
S.C. Code Ann. § 12-45-40— Publication of notice of certain tax rates
S.C. Code Ann. § 12-45-60— Only taxes on duplicates or ordered by auditor shall be collected
S.C. Code Ann. § 12-45-70— Time for paying taxes; manner of collection; receipts for payment; delegation of collection of taxes
S.C. Code Ann. § 12-45-75— Installment payments of property tax
S.C. Code Ann. § 12-45-78— Refund of overpayments
S.C. Code Ann. § 12-45-80— County treasurer may attend at convenient places to collect tax
S.C. Code Ann. § 12-45-90— Media of payment
S.C. Code Ann. § 12-45-115— Institution of collection proceedings when check for payment of taxes or fees is returned unpaid
S.C. Code Ann. § 12-45-120— Procedure in case of delinquent personal tax where taxpayer resides or has property in another county
S.C. Code Ann. § 12-45-140— Apportionment of taxes and costs in case of transfer subsequent to assessment
S.C. Code Ann. § 12-45-150— Apportionment, prior to sale under tax execution, in case of mortgaged property
S.C. Code Ann. § 12-45-160— Procedure in apportionment cases
S.C. Code Ann. § 12-45-170— Apportionment applies to municipal taxes
S.C. Code Ann. § 12-45-180— Penalties on delinquent taxes; collection; execution
S.C. Code Ann. § 12-45-185— Waiver of penalties
S.C. Code Ann. § 12-45-220— Investments by county treasurers
S.C. Code Ann. § 12-45-260— Monthly report to county supervisor
S.C. Code Ann. § 12-45-280— Monthly report to county superintendent of education; books shall be open to public; violations
S.C. Code Ann. § 12-45-300— Delinquent list; entry information; charge to treasurer
S.C. Code Ann. § 12-45-390— Procedure for levy, collection and distribution of property taxes in territory annexed by one county from another
S.C. Code Ann. § 12-45-400— Delegation of duty to seize property of defaulting taxpayer
S.C. Code Ann. § 12-45-410— Application of payments by delinquent taxpayers
S.C. Code Ann. § 12-45-420— Waiver, dismissal or reduction of penalty based on error by county
S.C. Code Ann. § 12-45-430— Issuance of tax receipt; conditions; acceptance of lesser amount