The Assessor’s Office is responsible for the assignment of values to all real estate properties and mobile homes; not the tax amounts.
The Auditor’s Office oversees homestead exemptions, appeals on personal property, the assessment of motor vehicles, watercraft (boats, motors, jet ski’s) aircraft and business personal property (assessment values provided by the SC Dept. of Revenue), administers all refunds for real and personal property and staffs the Forfeited Land Commission (FLC).
The Delinquent Tax office investigates and collects delinquent real property taxes, penalties and levy costs; finds and notifies taxpayers of taxes owed; seizes property for non-payment, in accordance with S.C. Code of Laws, Title 12, and maintains an accurate up-to-date account of monies collected.
The Delinquent Tax Office also plans, conducts, and manages the annual real property tax sale.
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.