Delinquent list; entry information; charge to treasurer.

S.C. Code Ann. § 12-45-300
in effect
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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. Effect of Amendment 2015 Act No. 87, SECTION 40, amended the section by deleting the requirement of notations on duplicate.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t12c045.phpFetched: 10/17/2026

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