South Carolina - Acts on Education Topics

An Act to Provide for a Uniform Assessment and Levy of Taxes for Township, School, Municipal and Other Purposes.

March 9, 1896

Acts and Joint Resolutions of the General Assembly of South Carolina 1896, Page 59.

Section 1. Be it enacted by the General Assembly of the State of South Carolina, That after this Act goes into effect 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 that made for State taxes.

Section 2. That all persons charged with the assessment or collection of taxes for municipal purposes may copy from the County Auditor's books the assessment of valuation thereon found, and may use the same as the basis for the assessment of taxes for municipal purposes: Provided, That nothing herein contained shall prevent the municipal authorities from assessing and collecting taxes upon property not upon the Auditor's book.

Section 3. That after the County Auditor has completed his assessment it shall be his duty to permit any person authorized to assess or collect municipal taxes for any town or city to inspect and use his books, without charge, for the purpose of taking therefrom the assessed valuation of property within the limits of said city or town.

Approved: March 9th, A.D. 1896.

John Gary Evans, Governor.
W.H. Timmerman, Lt. Governor and President of the Senate.
Frank Boyd Gary, Speaker of the House of Representatives.

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