§ 2-141. Assessment to be taken from county auditor.

Latest version.

(a)

The basis of value for taxation of taxable property within the town shall be taken from the books of the auditors of Abbeville, Greenwood and Laurens Counties and the assessment shall be the same as levied by the county auditors in any particular calendar year.

(b)

The clerk-treasurer shall enter the assessed valuation upon his tax books, and thereafter shall make only such alterations on his books as may be directed by a supplemental tax return issued by the county auditors.

(Code 1973, §§ 21-8, 21-9; Code 1988, § 1-5-3)

State law reference

Municipal authorities may copy assessments from county auditor's books, S.C. Code 1976, § 12-37-40.

                    
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