South Carolina § 12-37-905 - Required date for filing property tax returns.
Full text of South Carolina South Carolina Code of Laws § 12-37-905 — Required date for filing property tax returns., with citation guidance and answers to common questions.
§ 12-37-905. Required date for filing property tax returns.
Notwithstanding any other provision of this title, every person required by law to make a property tax return to the county auditor must file the return with the county auditor on or before April thirtieth for property owned as of the preceding December thirty-first.
HISTORY: 1991 Act No. 111, SECTION 3(A).
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 12-37-905
What does South Carolina Code of Laws § 12-37-905 cover?
Section 12-37-905 ("Required date for filing property tax returns.") 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 § 12-37-905?
A common citation format is "South Carolina Code of Laws § 12-37-905" (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 § 12-37-905 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.