South Carolina Code 4-25-260. Additional tax penalty on improvements not taxed for lack of permit
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Terms Used In South Carolina Code 4-25-260
- Lien: A claim against real or personal property in satisfaction of a debt.
The auditor may impose, in addition to any other penalty provided by law, an additional tax of fifty percent of the taxes payable in respect of any improvements which shall not have been taxed by reason of the failure to obtain such permit. The amount of such penalty shall be a lien upon the property for ten years.