(A) The county tax assessor shall have responsibility for the appraisal and listing of all real property, whether exempted or not, except real property required by law to be assessed by the State Tax Commission, and property owned by the federal government, state government, county government or any of its political subdivisions which is exempt from property taxation. If the assessor discovers that any real property required by law to be assessed by the State Tax Commission has been omitted, the assessor shall notify the commission that the property has been omitted and the commission shall be required to appraise and assess the omitted property.
(B) The tax assessor shall be responsible for the operations of the tax assessor’s office and in the performance of official duties shall:
(1) Maintain a continuous record of recorded deed sales transactions, building permits, tax maps and other records necessary for a continuing reassessment program;
(2) Diligently search for and discover all real property not previously returned by the owners or agents thereof or not listed for taxation by the county auditor, and list the property for taxation in the name of the owner or person to whom it is taxable;
(3) When values change, reappraise and reassess all real property so as to reflect its proper valuation in light of changed conditions, except for exempt property and real property required by law to be appraised and assessed by the commission, and furnish a list of these assessments to the county auditor;
(4) Determine assessments and reassessments of real property in a manner that the ratio of assessed value to fair market value shall be uniform throughout the county;
(5) Appear as necessary before any appellate board to give testimony and present evidence as to the justification of any appraisal;
(6) Have the right of appeal from any disapproval of or modification of any appraisal made by the assessor;
(7) Perform other duties relating to the office of tax assessor as may be required by the laws of the state;
(8) Be the sole person responsible for the valuation of real property except that required by law to be appraised and assessed by the commission, and the values set by the assessor shall be altered only by the assessor or by legally constituted appellate boards, the commission or the courts; and
(9) Implement the requirements of S.C. Code §§ 12-37-90, 12-37-110, 12-37-970, 12-39-340, 12-39-350, 12-43-210 to 12-43-310, and all rules and regulations promulgated by the State Tax Commission pursuant thereto.
(‘77 Code, § 8-22) (Ord. 67, passed 6-2-80)