South Carolina § 12-39-180 - County auditor shall determine sum to be levied on items of property; minimum assessment.
Full text of South Carolina South Carolina Code of Laws § 12-39-180 — County auditor shall determine sum to be levied on items of property; minimum assessment., with citation guidance and answers to common questions.
§ 12-39-180. County auditor shall determine sum to be levied on items of property; minimum assessment.
A county auditor, after receiving statements of the rates and sums to be levied for the current year from the department and from other officers and authorities legally empowered to determine the rate or amount of taxes to be levied for the various purposes authorized by law, shall immediately proceed to determine the sums to be levied upon each tract and lot of real property and upon the amount of personal property, monies, and credits listed in his county in the name of each person. The assessment must be made equally on all real and personal property subject to the taxes and entered in one or more columns in the manner and form as the department shall prescribe. The department or the county auditor shall place a minimum assessment of at least twenty dollars on all personal property that generates a tax bill, unless a higher minimum assessment is otherwise required by law.
HISTORY: 1962 Code SECTION 65-1772; 1952 Code SECTION 65-1772; 1942 Code SECTION 2715; 1932 Code SECTION 2715; Civ. C. '22 SECTION 447; Civ. C. '12 SECTION 395; Civ. C. '02 SECTION 354; G. S. 235; R. S. 287; 1881 (17) 1011; 1958 (50) 1907; 1992 Act No. 361, SECTION 222; 1993 Act No. 181, SECTION 217; 1994 Act No. 490, SECTION 1; 2006 Act No. 386, SECTION 55.M, eff June 14, 2006.
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 12-39-180
What does South Carolina Code of Laws § 12-39-180 cover?
Section 12-39-180 ("County auditor shall determine sum to be levied on items of property; minimum assessment.") 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 § 12-39-180?
A common citation format is "South Carolina Code of Laws § 12-39-180" (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 § 12-39-180 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.