{"data":{"id":"us-sc/s.c.-code-ann.-12-39-120","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-39-120","heading":"Auditor may enter and examine buildings (except dwellings) to ascertain value.","body":"For the purpose of enabling the auditor to determine the value of any taxable personal property and other improvements, he may enter and fully examine all buildings and structures (except dwellings), of whatever kind, which are not by law expressly exempt from taxation.","path":["Title 12 - TAXATION","CHAPTER 39 County Auditors"],"source_url":"https://www.scstatehouse.gov/code/t12c039.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:36:24Z","sha256":"ca320eae0b8ee5ab7abf00567abb9789b76570a4cd0eecf6d53cf25e7fbb90cf","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-39-70","next":"us-sc/s.c.-code-ann.-12-39-140"},"notice":"GroundRules: Original legal text. Not legal advice."}