MAY 17, 2011

Regarding an interpretation of S.C. Code Ann. § 12-37-2270, which addresses a corporation’s forfeiture of its charter as a result of failure to pay taxes. Specifically, asking whether S.C. Code Ann. § 12-37-2270 applies to ad valorem county taxes and whether this Office would bring an action against a corporation for the non-payment of a county tax.

Requested by: Sharon H. West, Auditor, Office of Spartanburg County Auditor

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