§ 96.02. ANNUAL STATEMENT OF VALUATION AND OWNERSHIP.  


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  • The Finance Officer shall annually, prior to August 15th, make out for taxation a statement of the valuation of all property, real and personal except equipment licensed by the South Carolina Department of Highways and Public Transportation, within the municipality and by whom the property is owned. Wheeled equipment, such as cars and trailers, licensed by the South Carolina Department of Highways and Public Transportation is taxed on a rotating monthly basis.

('60 Code, § 13-2)