South Carolina § 12-39-190 - Manner of entering taxes on duplicate.
Full text of South Carolina South Carolina Code of Laws § 12-39-190 — Manner of entering taxes on duplicate., with citation guidance and answers to common questions.
§ 12-39-190. Manner of entering taxes on duplicate.
The county auditor shall enter the taxes on the duplicate retained in his own office. On the duplicate for the county treasurer, he shall enter the taxes against each parcel of real and personal property on one or more lines, opposite the name of the owner or owners.
HISTORY: 1962 Code SECTION 65-1773; 1952 Code SECTION 65-1773; 1942 Code SECTION 2717; 1932 Code SECTION 2717; Civ. C. '22 SECTION 449; Civ. C. '12 SECTION 397; Civ. C. '02 SECTION 356; G. S. 237; R. S. 289; 1881 (17) 1012; 2006 Act No. 386, SECTION 55.N, eff June 14, 2006; 2015 Act No. 87 (S.379), SECTION 26, eff June 11, 2015.
Effect of Amendment
2015 Act No. 87, SECTION 26, substituted "retained in his own office" for "retained in his own office in the number of columns as the department directs".
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 12-39-190
What does South Carolina Code of Laws § 12-39-190 cover?
Section 12-39-190 ("Manner of entering taxes on duplicate.") 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 § 12-39-190?
A common citation format is "South Carolina Code of Laws § 12-39-190" (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 § 12-39-190 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.