CHAPTER 32: TAXATION
      Article
         I.   IN GENERAL
         II.   MOBILE HOME TAXES
ARTICLE I: IN GENERAL
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
§ 32-1 COUNTY AUTHORIZED TO COLLECT TAXES.
   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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