South Carolina § 12-45-300 - Delinquent list; entry information; charge to treasurer.
Full text of South Carolina South Carolina Code of Laws § 12-45-300 — Delinquent list; entry information; charge to treasurer., with citation guidance and answers to common questions.
§ 12-45-300. Delinquent list; entry information; charge to treasurer.
The auditor shall take from the duplicate previously provided to the treasurer for collection a list of all taxes, assessments, and penalties the treasurer has been unable to collect, describing the property as described on the duplicate. In making this list, the delinquencies in each taxing entity must be stated separately. After deducting the amount of taxes, assessments, and penalties returned delinquent, the treasurer shall stand charged with the remainder of the taxes, assessments, and penalties charged on the duplicate.
HISTORY: 1962 Code SECTION 65-2027; 1952 Code SECTION 65-2027; 1942 Code SECTION 2797; 1932 Code SECTION 2836; Civ. C. '22 SECTION 531; Civ. C. '12 SECTION 480; Civ. C. '02 SECTION 431; G. S. 249, 272; R. S. 362; 1881 (17) 1016, 1026; 1887 (19) 862; 1958 (50) 1917; 1998 Act No. 370, SECTION 4; 2015 Act No. 87 (S.379), SECTION 40, eff June 11, 2015.
Effect of Amendment
2015 Act No. 87, SECTION 40, amended the section by deleting the requirement of notations on duplicate.
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 12-45-300
What does South Carolina Code of Laws § 12-45-300 cover?
Section 12-45-300 ("Delinquent list; entry information; charge to treasurer.") 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 § 12-45-300?
A common citation format is "South Carolina Code of Laws § 12-45-300" (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 § 12-45-300 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.