{"data":{"id":"us-sc/s.c.-code-ann.-4-25-260","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 4-25-260","heading":"Additional tax penalty on improvements not taxed for lack of permit.","body":"The auditor may impose, in addition to any other penalty provided by law, an additional tax of fifty percent of the taxes payable in respect of any improvements which shall not have been taxed by reason of the failure to obtain such permit. The amount of such penalty shall be a lien upon the property for ten years.","path":["Title 4 - COUNTIES","CHAPTER 25 Regulation of Building Construction","ARTICLE 3 Counties Containing City With Population of Over 97,000"],"source_url":"https://www.scstatehouse.gov/code/t04c025.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:21:49Z","sha256":"a33fdb9cb4c735c720ff776e8cb0f579d0dc48a6c97af58fc900ff25a1d469ce","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-4-25-250","next":"us-sc/s.c.-code-ann.-4-25-270"},"notice":"GroundRules: Original legal text. Not legal advice."}