{"data":{"id":"us-sc/s.c.-code-ann.-12-37-40","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-37-40","heading":"Municipal authorities may copy assessments from county auditor's books.","body":"All persons charged with the assessment or collection of taxes for municipal purposes may copy from the county auditor's books the assessment of valuation thereon found and may use it as the basis for the assessment of taxes for municipal purposes. But nothing contained in this section shall prevent municipal authorities from assessing and collecting taxes upon property not upon the auditor's books.","path":["Title 12 - TAXATION","CHAPTER 37 Assessment of Property Taxes","ARTICLE 1 General Provisions"],"source_url":"https://www.scstatehouse.gov/code/t12c037.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:36:19Z","sha256":"d1b5f18e90fd2b0283ff2c7d9e5e4c94d9a1f6efbb87480f14d844e5c68d408c","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-37-30","next":"us-sc/s.c.-code-ann.-12-37-90"},"notice":"GroundRules: Original legal text. Not legal advice."}