South Carolina Code of Laws
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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.
Title 12 - Taxation
CHAPTER 45.
COUNTY TREASURERS AND COLLECTION OF TAXES
SECTION 12-45-10. Appointment, oath and bond of county treasurer.
The Governor shall by and with the advice and consent of the Senate, appoint for each county in the State a county treasurer. Before entering upon the duties of his office he must take and subscribe the oath of office prescribed by the Constitution. The Governor may require from such officer such bond as he may deem necessary, not less, however, than twenty thousand dollars, except as otherwise in this chapter expressly provided.
The Governor shall by and with the advice and consent of the Senate, appoint for each county in the State a county treasurer. Before entering upon the duties of his office he must take and subscribe the oath of office prescribed by the Constitution. The Governor may require from such officer such bond as he may deem necessary, not less, however, than twenty thousand dollars, except as otherwise in this chapter expressly provided.
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.
