§ 38.011 COUNTY OFFICIALS AS TOWN’S AGENTS IN COLLECTING TAXES AND THE LIKE.
   (A)   Pursuant to Art. 8, § 13 of the Constitution of South Carolina and S.C. Code § 6-1-20, the town and the county have agreed upon the joint administration of a plan for tax assessments and collection of current and delinquent taxes of the town. For the purpose of carrying out this plan, the appropriate county officials including, but not limited to the County Auditor, County Treasurer and County Sheriff, are hereby designated as agents of the town in the performance of duties necessary for or incidental to the collection of taxes and other sums levied by the Town Council against owners of real and personal property and the delivery of the same from time to time to the Town Clerk.
   (B)   The Town Clerk shall cooperate with the appropriate county officials in maintenance of records in their respective offices to adequately reflect the levy, collection or non-collection and disposition of all taxes, penalties and costs due and payable to the town.
(Prior Code, § 19-13) (Ord. passed 12-6-1976)