The County Auditor, an elected official, maintains records on all County real estate and personal property assessed valuations and computes the millage rate to produce revenue to be collected for all taxing entities in Spartanburg County. Provides Homestead Exemption for the disabled and the senior citizens of the County.
Notice Regarding Application of Penalty
Attorney General Opinion, “where county mails a tax notice to an address which the county believes will provide notice to the property owner of the amount of taxes owed on such property, any late payment of the taxes on such property will be subject to penalty under S.C. Code Ann. Section 12-45-180 where the person authorized to send the notice exercised diligence to ascertain the correct address of the property owner or used an address consistent with the intentions of the property owner. 1994 Op Atty Gen, No 94-23, p 58.
NOTE: Real and personal tax must be paid by the penalty date shown on the notice, regardless of any appeals pending or the law requires that the penalty be applied.