South Carolina § 12-39-220 - Property omitted from duplicate; appraisal and notification; limitation of back taxes.
Full text of South Carolina South Carolina Code of Laws § 12-39-220 — Property omitted from duplicate; appraisal and notification; limitation of back taxes., with citation guidance and answers to common questions.
§ 12-39-220. Property omitted from duplicate; appraisal and notification; limitation of back taxes.
If the county assessor shall at any time discover that any real estate or new structure, addition, or improvement duly returned and appraised for taxation, has been omitted from the duplicate, he shall immediately appraise it and notify the auditor. Upon receiving notification from the assessor, the auditor shall charge it on the duplicate with the taxes of the current year and the simple taxes of each preceding year it may have escaped taxation subject to the limitations contained in this section. And if the owner of any real estate or new structure, addition, or improvement thereon, subject to taxation, has not returned or reported it for taxation, according to the requirements of this chapter, and it has not been appraised for taxation, the assessor shall, upon discovery thereof, appraise it and, upon notification from the assessor, the auditor shall charge it upon the duplicate, with the taxes of the then current year and the taxes of each preceding year it may have escaped taxation, and all applicable penalties upon such taxes of preceding years subject to the limitations contained in this section. The adjustments determined by the assessor may not extend back more than three prior years from the year the adjustments are determined but in no event back to a prior year before the year the addition on improvement was made. The term "improvement" for purposes of this section means a change to any real estate or structure which betters the value thereof while not constituting regular maintenance.
HISTORY: 1962 Code SECTION 65-1776; 1952 Code SECTION 65-1776; 1942 Code SECTION 2718; 1932 Code SECTION 2718; Civ. C. '22 SECTION 450; Civ. C. '12 SECTION 398; Civ. C. '02 SECTION 357; G. S. 238; R. S. 290; 1881 (17) 1012; 2015 Act No. 87 (S.379), SECTION 28, eff June 11, 2015.
Effect of Amendment
2015 Act No. 87, SECTION 28, rewrote the section.
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 12-39-220
What does South Carolina Code of Laws § 12-39-220 cover?
Section 12-39-220 ("Property omitted from duplicate; appraisal and notification; limitation of back taxes.") 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 § 12-39-220?
A common citation format is "South Carolina Code of Laws § 12-39-220" (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 § 12-39-220 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.