South Carolina § 12-39-120 - Auditor may enter and examine buildings (except dwellings) to ascertain value.
Full text of South Carolina South Carolina Code of Laws § 12-39-120 — Auditor may enter and examine buildings (except dwellings) to ascertain value., with citation guidance and answers to common questions.
§ 12-39-120. Auditor may enter and examine buildings (except dwellings) to ascertain value.
For the purpose of enabling the auditor to determine the value of any taxable personal property and other improvements, he may enter and fully examine all buildings and structures (except dwellings), of whatever kind, which are not by law expressly exempt from taxation.
HISTORY: 1962 Code SECTION 65-1764; 1952 Code SECTION 65-1764; 1942 Code SECTION 2710; 1932 Code SECTION 2710; Civ. C. '22 SECTION 442; Civ. C. '12 SECTION 390; Civ. C. '02 SECTION 349; G. S. 231; R. S. 282; 1881 (17) 1010; 2015 Act No. 87 (S.379), SECTION 24, eff June 11, 2015.
Effect of Amendment
2015 Act No. 87, SECTION 24, substituted "value of any taxable personal property" for "value of buildings".
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 12-39-120
What does South Carolina Code of Laws § 12-39-120 cover?
Section 12-39-120 ("Auditor may enter and examine buildings (except dwellings) to ascertain value.") 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 § 12-39-120?
A common citation format is "South Carolina Code of Laws § 12-39-120" (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 § 12-39-120 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.