Section
General Provisions
35.001 County auditor and county treasurer
Procurement
35.005 Purposes, construction, and application
35.006 Definitions
35.007 Organization and standards
35.008 Purchasing procedures
35.009 Methods of source selection
35.010 Contracts
35.011 Additional requirements
35.012 Supply management
York County Sinking Fund Commission
35.015 York County Sinking Fund Commission
35.016 Treasurer; funds control
35.017 Investing funds; accounts; application of funds; determine and authorize certain tax levies
35.018 Obligations retire; loans; purchases; deposits; disbursements; political subdivisions borrow
35.019 Duties and powers of chairperson; meetings; majority act; quorums; interest in loan or investment; bond; report
35.020 Salaries; expenses
Accommodations Tax Advisory Committee
35.030 Created
35.031 Purposes and objectives
35.032 Organization and composition
35.033 Officers
35.034 Powers and duties
35.035 Accommodations tax
Tax Assessor
35.045 Legislative findings
35.046 Appointment; deputy tax assessors
35.047 Responsibilities
35.048 Giving notice of assessments, when required; appeals
Board of Assessment Appeals
35.060 Legislative findings
35.061 Continuation of existing board; organization; composition
35.062 Officers
35.063 Hearing appeals
Tax Collector
35.075 Legislative findings
35.076 Continuation of existing position; appointment; term; deputies
35.077 Duties and responsibilities
35.078 Disposition of fees, costs, commissions, penalty and interest
35.079 Subject to county ordinances, policies, and the like
Agricultural Assessment
35.090 Legislative findings
35.091 Administration of program; time for filing applications
35.092 Intervals for filing applications
35.093 Application of state law and regulations
Aircraft Assessment
35.100 Assessment of aircraft
Alternate Collection Procedure
35.105 Purpose
35.106 Election to come under provisions of the Code of Laws of South Carolina
35.107 Penalty for unpaid taxes
35.108 Execution costs; levy of warrant or execution; notice of delinquent taxes; seizure of property; additional costs; advertisement of sale
35.109 Sale of property; procedures; defaulting taxpayer with more than one item to be sold
35.110 Payment by successful bidder; receipt; disposition of proceeds
35.111 Settlement by treasurer
35.112 Resale when bidder fails to remit in cash
35.113 Redemption of real property
35.114 Cancellation of sale upon redemption; notice to purchaser; refund of purchase price
35.115 Personal property not subject to redemption; purchaser’s bill of sale and right to possession
35.116 Notice of approaching end of redemption period
35.117 Execution and delivery of tax title; costs and fees; overages
35.118 Notice to mortgagees
35.119 Subchapter additional to other laws
35.120 Subchapter shall take precedence
35.121 Joint facilities for collection of taxes
35.122 Option to prepay real estate taxes in installments
County Local Hospitality Tax
35.130 Legislative findings
35.131 Levy and imposition of county local hospitality tax
35.132 Remission of tax to county governing body or treasurer
35.133 Limitation of levy of county local hospitality tax
35.134 Use of revenue from county local hospitality tax
35.135 Inspection, examination, and audit of books and records
35.136 Failure to remit tax or make necessary books and records available
35.137 Violations
Capital Project Sales Tax Commission
35.145 Created
35.146 Appointment of members
35.147 Duties and responsibilities
Economic Development Project Development Fund
35.155 Economic Development Project Development Fund
Preservation Tax Incentive
35.160 Special tax assessment created
35.161 Purpose
35.162 Eligible properties
35.163 Eligible rehabilitation
35.164 Process
Recreation Tax District
35.170 Creation and establishment
35.171 Levy of ad valorem taxes
Bethel Rural Fire District
35.175 Creation and establishment
35.176 Levy of ad valorem taxes
Lake Wylie Parks and Recreation District
35.180 Creation and establishment
35.181 Levy of ad valorem taxes
Bethel-Lake Wylie Land Acquisition and Preservation Parks District
35.185 Creation and establishment
35.186 Levy of ad valorem taxes
35.999 Penalty
Cross-reference:
Special tax districts for road improvements, § 57.03
York County Hospitality Tax Advisory Committee, §§ 32.145 et seq.