South Carolina § 12-37-760 - Auditor shall make return of personal property when individual does not; examination under oath; investigation.
Full text of South Carolina South Carolina Code of Laws § 12-37-760 — Auditor shall make return of personal property when individual does not; examination under oath; investigation., with citation guidance and answers to common questions.
§ 12-37-760. Auditor shall make return of personal property when individual does not; examination under oath; investigation.
If any person shall refuse or neglect to make out and deliver to the auditor a statement of personal property, as provided in this chapter, or shall refuse or neglect to make and subscribe an oath as to the truth of such statement, or any part thereof, or in case of sickness or absence of such person the auditor shall proceed to ascertain, as near as may be, and make up and return a statement of the personal property, and the value thereof, with which such person shall be charged for taxation, according to the provisions of this chapter. To enable such auditor to make up such statement, he may examine any person under oath and ascertain, from general reputation and his own knowledge of facts, the character and value of the personal property of the person thus absent or sick or refusing or neglecting to list or swear. The auditor may return the lists so made up by him endorsed "Refused to List", "Refused to Swear", "Absent", or "Sick", as the case may be, and in his return, in tabular form, may write such words opposite the names of each of the persons so refusing or neglecting to list or swear or absent or sick.
HISTORY: 1962 Code SECTION 65-1632; 1952 Code SECTION 65-1632; 1942 Code SECTION 2691; 1932 Code SECTION 2691; Civ. C. '22 SECTION 426; Civ. C. '12 SECTION 374; Civ. C. '02 SECTION 332; G. S. 214; R. S. 265; 1881 (17) 1004; 2015 Act No. 87 (S.379), SECTION 9, eff June 11, 2015.
Effect of Amendment
2015 Act No. 87, SECTION 9, substituted "The auditor may return" for "The auditor shall return", and "may write such words" for "shall write such words".
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 12-37-760
What does South Carolina Code of Laws § 12-37-760 cover?
Section 12-37-760 ("Auditor shall make return of personal property when individual does not; examination under oath; investigation.") 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 § 12-37-760?
A common citation format is "South Carolina Code of Laws § 12-37-760" (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 § 12-37-760 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.