South Carolina § 12-39-60 - Time and place auditor shall receive returns and make assessments.
Full text of South Carolina South Carolina Code of Laws § 12-39-60 — Time and place auditor shall receive returns and make assessments., with citation guidance and answers to common questions.
§ 12-39-60. Time and place auditor shall receive returns and make assessments.
The county auditor shall receive the returns and make the assessments provided for in this chapter within the time prescribed by law and for this purpose his office must be kept open to receive the returns of taxpayers from January first to April thirtieth of each year, except as otherwise provided, and the returns must be received throughout the period without penalty. He shall, for the purpose of assessing taxes, attend at a convenient point in each township or tax district as many days as may be necessary and for the remainder of the time allowed by law he must be and receive returns at the county seat. He or his assistant may give thirty days' public notice of the days upon which he will be at the several places designated.
HISTORY: 1962 Code SECTION 65-1752; 1952 Code SECTION 65-1752; 1942 Code SECTIONS 2702, 2703; 1932 Code SECTIONS 2702, 2703; Civ. C. '22 SECTION 435; Civ. C. '12 SECTION 383; Civ. C. '02 SECTION 342; G. S. 225, 226; R. S. 275, 276; 1881 (17) 1008; 1917 (30) 68; 1920 (31) 1142; 1923 (33) 835; 1925 (34) 192; 1926 (34) 936, 981; 1929 (36) 279; 1938 (40) 1634; 1988 Act No. 330; 2015 Act No. 87 (S.379), SECTION 23, eff June 11, 2015.
Effect of Amendment
2015 Act No. 87, SECTION 23, substituted "April thirtieth of each year" for "April fifteenth of each year".
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 12-39-60
What does South Carolina Code of Laws § 12-39-60 cover?
Section 12-39-60 ("Time and place auditor shall receive returns and make assessments.") 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 § 12-39-60?
A common citation format is "South Carolina Code of Laws § 12-39-60" (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 § 12-39-60 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.