{"data":{"id":"us-sc/s.c.-code-ann.-12-37-840","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-37-840","heading":"Assessment as a part of collection; auditor may secure full return.","body":"The assessment of property for taxation shall be deemed and held to be a step in the collection of taxes, and Section 12-37-780 shall be construed to give full and complete power to the county auditor, independent of any right conferred upon the county boards of assessors or other officers, to secure a full and complete return of property for taxation in all cases as expressed in said sections, whether a previous return shall have been fraudulently or otherwise improperly or incompletely made or not.","path":["Title 12 - TAXATION","CHAPTER 37 Assessment of Property Taxes","ARTICLE 5 Liability for Taxes; Returns"],"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":"8787573426207220cafb3f57e00a6f4ea9d1c17b0ef319a66689bb0a75b17e0c","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-37-830","next":"us-sc/s.c.-code-ann.-12-37-850"},"notice":"GroundRules: Original legal text. Not legal advice."}