Section
32-1 County authorized to collect taxes
32-2 County Auditor to set value basis
32-3 Non-payment penalty; additional fees for cost of execution
32-4 Extension for filing returns and paying property taxes for United States armed forces or National Guard personnel in or near hazardous duty zone
32-5—32-26 Reserved
Statutory reference:
Authority for municipality to contract with the county for collection of municipal taxes, see S.C. Code § 5-7-300
Authority to levy and collect taxes on real and personal property, see S.C. Code § 5-7-30
Property subject to municipal taxes, see S.C. Code § 5-21-110
Pursuant to state law, the authority to collect municipal taxes, including those delinquent and those which may be put to auction for non-payment, is hereby vested in the appropriate officials of the county whose responsibilities include the collection of taxes.
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