The logic is that the power to tax is the power to destroy.

Payment of taxes not condition to qualify for exemption. Power of department to question officers, agents and receivers, and to examine books and papers. Notwithstanding any other provisions of law, no personal property may be taxed for ad valorem purposes more than once in any tax year. Any funds received by an eligible school district in excess of its current millage under this subsection may be used by the district to pay bonded indebtedness.

Maximum percentage depreciation; trust fund for tax relief. Auditors may require agents to report length of lines in each township; addition to value. If you choose to return the statement please note the purchaser's name and address. Includes the building, repairing and conversion of ships and boats. Or, trying to collect income generated in another state. Discontinuance of special school levies when purpose satisfied. County may by ordinance require listing of improvements with auditor; when taxes due; exceptions. Procedure in case of suspected evasion or false return of personal property; notice to taxpayer; examination under oath.

Form of returns when no principal office is in State; examination of agents. Motor homes; primary or secondary residence; real property. As most people know, school districts rely on the property tax heavily. These credits are to be reported immediately to the county superintendent of education of Aiken County. Valuation of certain leasehold estates as real estate.

In addition, they also receive some state-shared revenues. Annual valuation of private cars of private car companies. If a license is transferred from one motor vehicle to another, no tax may be levied on the motor vehicle to which the license was transferred until the license expires.