Auditor may enter and examine buildings (except dwellings) to ascertain value.

S.C. Code Ann. § 12-39-120
in effect
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For the purpose of enabling the auditor to determine the value of any taxable personal property and other improvements, he may enter and fully examine all buildings and structures (except dwellings), of whatever kind, which are not by law expressly exempt from taxation. Effect of Amendment 2015 Act No. 87, SECTION 24, substituted "value of any taxable personal property" for "value of buildings".
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t12c039.phpFetched: 10/17/2026

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