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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-39-40: Deputy auditor.

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Where this section sits in the code
  1. Title 12 - TAXATION
  2. CHAPTER 39 County Auditors

(A) A county auditor may appoint an employee in his office to be his deputy. The appointment must be filed with the State Treasurer and the governing body of that county. When the appointment is filed, the deputy may act for and on behalf of the county auditor when the auditor is incapacitated by reason of a physical or mental disability or during a temporary absence.

(B) If there is a vacancy in the office of county auditor by reason of death, resignation, or disqualification, the appointed deputy shall carry out the duties of the office until a successor is appointed or elected and qualified.

Collected 2026-09-02T06:36:24Z. Source file · JSON

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