{"data":{"id":"us-sc/s.c.-code-ann.-12-37-905","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-37-905","heading":"Required date for filing property tax returns.","body":"Notwithstanding any other provision of this title, every person required by law to make a property tax return to the county auditor must file the return with the county auditor on or before April thirtieth for property owned as of the preceding December thirty-first.","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":"49b912c59f4c0bd7a58c8eb92cead0dc0045b23fd3d04573c07c57a90144d670","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-37-900","next":"us-sc/s.c.-code-ann.-12-37-930"},"notice":"GroundRules: Original legal text. Not legal advice."}