South Carolina § 12-37-710 - Return and assessment of personal property.
Full text of South Carolina South Carolina Code of Laws § 12-37-710 — Return and assessment of personal property., with citation guidance and answers to common questions.
§ 12-37-710. Return and assessment of personal property.
Every person shall annually list for taxation the following personal property, to wit:
(1) all the tangible personal property in the State owned or controlled by him;
(2) all the tangible property owned by him or by any other resident of this State and under his control which may be temporarily out of the State but is intended to be brought into the State;
(3) all tangible personal property owned or controlled by him which may have been sent out of the State for sale and not yet sold; and
(4) all the moneys, credits, investments in bonds, stocks, joint-stock companies or otherwise, owned or controlled by him, whether in or out of this State.
HISTORY: 1962 Code SECTION 65-1624; 1952 Code SECTION 65-1624; 1942 Code SECTION 2604; 1932 Code SECTION 2604; Civ. C. '22 SECTION 344; Civ. C. '12 SECTION 296; Civ. C. '02 SECTION 268; G. S. 173; R. S. 224, 225; 2015 Act No. 87 (S.379), SECTION 7, eff June 11, 2015.
Effect of Amendment
2015 Act No. 87, SECTION 7, in the introductory paragraph, substituted "Every person shall" for "Every person of full age and of sound mind shall".
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 12-37-710
What does South Carolina Code of Laws § 12-37-710 cover?
Section 12-37-710 ("Return and assessment of personal property.") 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 § 12-37-710?
A common citation format is "South Carolina Code of Laws § 12-37-710" (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 § 12-37-710 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.