§ 38.007 BACK-TAXING UNREPORTED PROPERTY.
   The Town Clerk shall report to assessing officials any taxable property within the taxing jurisdiction of the town which said officials have not assessed and shall request an assessment thereof.
(Prior Code, § 19-8) (Ord. passed 12-6-1976)
Statutory reference:
   For similar state law, see S.C. Code §§ 12-49-80, 12-55-60