S.C. Code Regs. § § 12-507.1

Current through Register Vol. 48, No. 11, November 22, 2024

Section 12-507.1 - Auditor's Tax Duplicates

A. Description: Detailed schedule and assessment of all taxable property in the county. Information includes name and address of taxpayer, number and value of all types of taxable personal property, number and value of acres and buildings in the country, number and value of lots and buildings in cities, total personal property, total real property, total tax levy, tax map number, total taxes, and remarks.

B. Retention:

(1) Pre-1921 Tax Duplicates: Permanent. Microfilm optional.

(2) Post-1920 Tax Duplicates:

(a) When Corresponding Treasurer's Tax Duplicates are Missing: Permanent. Microfilm optional.

(b) When Corresponding Treasurer's Tax Duplicates Exist: 10 years, then destroy.

S.C. Code Regs. § 12-507.1

Added by State Register Volume 16, Issue No. 6, eff June 26, 1992.