South Carolina Code of Laws
(unannotated)
Current through the end of the 2004 Regular Session

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This statutory database is current through the 2004 Regular Session of the South Carolina General Assembly. Changes to the statutes enacted by the 2005 General Assembly, which will convene in January 2005, will be incorporated as soon as possible. Some changes enacted by the 2005 General Assembly may take immediate effect. The State of South Carolina and the South Carolina Legislative Council make no warranty as to the accuracy of the data, and users rely on the data entirely at their own risk.

 

TREASURERS DUTIES

(Section A)
The Treasurer’s Office collects, invests and disburses all county funds including taxes, vehicle registration fees, solid waste collection fees for the Town of Summerville, solid waste user fees, storm water fees, and miscellaneous department revenue and receipts and makes daily deposits of taxes to the proper accounts.  The Treasurer’s Office also maintains bond indebtedness accounts for the county, two school districts, thirteen fire districts, and two libraries and ensures timely and accurate payments.  In addition the Sheriff’s Drug monies are maintained in the Treasurer’s Office and are receipted, deposited into the proper accounts by the designed personnel and disbursed where properly authorized.

(Section B)

What service does the Treasurer’s Office provide to the taxpayer/public?

1. Sends notification of taxes due to both the taxpayer and/or their mortgage/taxing service near the end of September to the first few days of October.  If your taxes are being escrowed, then your taxes will be paid by your mortgage company/taxing service and they will receive the bill.  However, in addition, you will receive a copy of your tax bill which will have “courtesy bill” printed on it and this is only for your records. 
2. Collects taxes due by taxpayers from taxpayers or their authorized agent/mortgage company.  The Treasurer’s Office can not accept partial payments.  County Council currently has not approved the Installment Option for paying taxes.
3. Provides copies of paid receipts to taxpayers at time of payment or when requested.
4. Collects the annual renewal license fee on motor vehicles on behalf of Department of Motor Vehicles for the State of South Carolina.  Vehicle bills are sent out approximately 45 days before they are due. 
5. Issues refund checks to taxpayers for overpayments due to change in address status, assessment or other adjustments as determined by the AUDITOR or ASSESSOR.
6. Provides tax information to the public and legal professionals.
7. Provides information regarding suspensions and lifting of suspensions of drivers’ license for non payment of taxes.   

Accepts all mailed payments made to the Treasurer’s Office based on the United States Post Office postmark as the determining date for these payments.

Title 12 - Taxation

CHAPTER 45.

SECTION 12-45-15. County treasurers; continuing education requirements.

(A) County treasurers annually shall complete satisfactorily a minimum of eighteen hours of continuing education courses which the Comptroller General establishes or causes to be established. Failure to satisfactorily complete these courses in any year results in the treasurer forfeiting one thousand dollars of his state salary supplement for the year as this supplement is provided in the annual general appropriations act. The content, cost, and dates of the courses must be determined by the Comptroller General.

(B) The Comptroller General, for reasonable cause, may excuse a county treasurer from attending these courses for any year. If excused, the treasurer does not forfeit one thousand dollars of his state salary supplement for that year.

SECTION 12-45-20. Term of office; failure to complete term.

The county treasurer shall hold office for four years and until his successor is appointed or elected and qualified. His term of office shall commence on the first day of July following his appointment or election. When any treasurer for any reason fails to complete his term of office, his successor shall be appointed initially for the unexpired portion of the term for which his predecessor was appointed.

 

Mary L. Pearson Email
Phone numbers: 843-832-0165 or 843-563-0165