Be it enacted by the General Assembly of the State of South Carolina: SECTION 1. Section 124520(4) of the 1976 Code is amended to read: as often as annually, shall may examine the books, papers, “(4) and accounts of assessors, auditors, treasurers, and tax collectors, to protect the interests of the State, counties, and other political subdivisions and to render these officers aid or instruction. The department does not have jurisdiction over personnel or equipment purchases of political subdivisions;” SECTION 2. Section 124530 of the 1976 Code is amended to read: The department shall may: “Section 124530. (1) examine cases in which the laws of this State relating to the valuation, assessment, or taxation of property is complained of, or discovered to have been evaded or violated in any manner; (2) require the Attorney General or circuit solicitor to assist in the commencement and prosecutions of actions and proceedings for penalties, forfeitures, removals, and punishment for violation of the laws of this State in respect to the assessment and taxation of property; (3) direct proceedings, actions, and prosecutions to be instituted to enforce the laws relating to penalties, liabilities, and punishment of public officers and officers and agents of corporations for failure or neglect to comply with the provisions of the laws of this State governing the assessment and taxation of property and the rules of the department; and (4) cause complaints to be made against assessors, county boards of tax appeal, or other assessing and taxing officers to the proper authority for their removal from office for official misconduct or neglect of duty.” SECTION 3. Section 123730 of the 1976 Code is amended to read: 123730. Taxes for township, school, municipal and all “Section other purposes provided for or allowed by law shall be levied on the same assessment, which shall be make made for State county taxes.”
Be it enacted by the General Assembly of the State of South Carolina: SECTION 1. Section 124520(4) of the 1976 Code is amended to read: “(4) as often as annually, shall may examine the books, papers, and accounts of assessors, auditors, treasurers, and tax collectors, to protect the interests of the State, counties, and other political subdivisions and to render these officers aid or instruction. The department does not have jurisdiction over personnel or equipment purchases of political subdivisions;” SECTION 2. Section 124530 of the 1976 Code is amended to read: “Section 124530. The department shall may: (1) examine cases in which the laws of this State relating to the valuation, assessment, or taxation of property is complained of, or discovered to have been evaded or violated in any manner; (2) require the Attorney General or circuit solicitor to assist in the commencement and prosecutions of actions and proceedings for penalties, forfeitures, removals, and punishment for violation of the laws of this State in respect to the assessment and taxation of property; (3) direct proceedings, actions, and prosecutions to be instituted to enforce the laws relating to penalties, liabilities, and punishment of public officers and officers and agents of corporations for failure or neglect to comply with the provisions of the laws of this State governing the assessment and taxation of property and the rules of the department; and (4) cause complaints to be made against assessors, county boards of tax appeal, or other assessing and taxing officers to the proper authority for their removal from office for official misconduct or neglect of duty.” SECTION 3. Section 123730 of the 1976 Code is amended to read: “Section 123730. Taxes for township, school, municipal and all other purposes provided for or allowed by law shall be levied on the same assessment, which shall be make made for State county taxes.”
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