S.C. Code Regs. § § 12-610.1

Current through Register Vol. 48, No. 11, November 22, 2024

Section 12-610.1 - Tax Digests (Tax Duplicates)

A. Description: Computer and non-computer generated digests which document real property taxes collected by the municipality from residents and businesses in the municipality. Information includes name and address, code number, location, district, tax levy, receipt number, number of acres, number of lots, number of buildings, receipt number, value, percent exemption type property, total real tax, date of payment, and remarks.

B. Retention:

(1) Computer generated digests: Permanent. Microfilm.

(2) Non-computer generated digests: Permanent. Microfilm optional.

S.C. Code Regs. § 12-610.1

Added by State Register Volume 17, Issue No. 6, eff June 25, 1993.