South Carolina § 12-45-60 - Only taxes on duplicates or ordered by auditor shall be collected.

Full text of South Carolina South Carolina Code of Laws § 12-45-60 — Only taxes on duplicates or ordered by auditor shall be collected., with citation guidance and answers to common questions.

§ 12-45-60. Only taxes on duplicates or ordered by auditor shall be collected.

County treasurers are prohibited from collecting any tax except such as has been first entered upon the tax duplicates of their respective counties or upon the order of the auditors of such counties.

HISTORY: 1962 Code SECTION 65-1964; 1952 Code SECTION 65-1964; 1942 Code SECTION 2774; 1932 Code SECTION 2795; Civ. C. '22 SECTION 496; Civ. C. '12 SECTION 445; Civ. C. '02 SECTION 398; G. S. 266; R. S. 324; 1881 (17) 1023; 1909 (26) 74; 1929 (36) 141.

Source: official South Carolina text · Last verified 2026-08-27

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Frequently Asked Questions About South Carolina § 12-45-60

What does South Carolina Code of Laws § 12-45-60 cover?

Section 12-45-60 ("Only taxes on duplicates or ordered by auditor shall be collected.") 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 § 12-45-60?

A common citation format is "South Carolina Code of Laws § 12-45-60" (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 § 12-45-60 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.