South Carolina § 12-37-40 - Municipal authorities may copy assessments from county auditor's books.
Full text of South Carolina South Carolina Code of Laws § 12-37-40 — Municipal authorities may copy assessments from county auditor's books., with citation guidance and answers to common questions.
§ 12-37-40. Municipal authorities may copy assessments from county auditor's books.
All persons charged with the assessment or collection of taxes for municipal purposes may copy from the county auditor's books the assessment of valuation thereon found and may use it as the basis for the assessment of taxes for municipal purposes. But nothing contained in this section shall prevent municipal authorities from assessing and collecting taxes upon property not upon the auditor's books.
HISTORY: 1962 Code SECTION 65-1504; 1952 Code SECTION 65-1504; 1942 Code SECTION 2750; 1932 Code SECTION 2772; Civ. C. '22 SECTION 490; Civ. C. '12 SECTION 435; Civ. C. '02 SECTION 387; 1896 (22) 59.
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 12-37-40
What does South Carolina Code of Laws § 12-37-40 cover?
Section 12-37-40 ("Municipal authorities may copy assessments from county auditor's books.") is part of the South Carolina Code of Laws, the codified statutory law of South Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Carolina § 12-37-40?
A common citation format is "South Carolina Code of Laws § 12-37-40" (South Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Carolina official source linked on this page or consult a licensed South Carolina attorney.
How does South Carolina § 12-37-40 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Carolina.