Could a county tax assessor force entry into a new commercial building for appraisal?

Plain-English summary

A South Carolina House committee lawyer asked whether county tax assessors could enter new nonresidential premises to value them for property tax. The AG applied an earlier opinion about entering a home under Section 12-37-90, noting that the statute had not changed. He concluded that an assessor could not require or force entry to appraise property or locate untaxed property.

The earlier opinion did not rule out every entry. It allowed the assessor to request permission from the owner or person in charge and said an assessor could seek a judicial order for entry when necessary to perform official duties. This letter identified itself as an informal opinion by an Assistant Attorney General.

Currency note

This opinion was issued in 1998. Subsequent statutory amendments, court decisions, or later AG opinions may have changed the analysis. Treat this page as historical context, not current legal advice. Verify current law before relying on any specific rule, deadline, or remedy mentioned here.

Common questions

Q: Could an assessor demand entry into a new commercial property for valuation? A: The AG said no. Section 12-37-90 did not give assessors power to require or force entry for appraisal or a search for untaxed property.

Q: Could the owner allow the assessor in?
A: Yes. The opinion expressly preserved entry approved by the owner or a person in charge or possession.

Q: Could an assessor ask a court to order access?
A: The AG said the earlier interpretation did not preclude an action seeking a judicial order when entry was necessary to carry out the assessor’s duties.

Background and statutory framework

The letter applied a March 1986 AG interpretation of Section 12-37-90 to a new nonresidential property. Its conclusion distinguished forced entry under the assessor statute from consensual entry and a separate judicial order.

Citations and references

Statute discussed: Section 12-37-90.

Source

• Landing page: https://www.scag.gov/opinions/opinions-archive/february-20-1998-1/
• Original PDF: https://www.scag.gov/wp-content/uploads/2013/11/98feb20tevis.pdf

Original opinion text

The State of South Carolina

OFFICE OF THE ATTORNEY GENERAL
CHARLES MOLONY CONDON
ATTORNEY GENERAL

February 20, 1998

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Cannen M. Tevis, Staff Counsel
Labor, Commerce and Industry Committee
South Carolina House of Representatives
Post Office Box 11867
Columbia, South Carolina 29211
RE:

Informal Opinion

Dear Ms. Tevis:

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Attorney General Condon has forwarded your recent opinion request to me for reply. You have asked whether or not county tax assessors are allowed to enter new, nonresidential premises for the purpose of assessing the value for property tax collection. In an opinion dated March 10, 1986, this Office answered a similar question. Specifically, this Office was asked whether a county tax assessor may enter a home for the purpose of appraising the same. This Office interpreted Section 12-37-90 of the Code and concluded that the statute does not confer authority upon the assessors to require or force entry upon premises for the purpose of locating untaxed property or for determining the value of the property. However, a footnote contained the following:

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This is not, however, to be interpreted to preclude an assessor from instituting an action to require by judicial order an entry upon property when such is necessary in the performance of his duties. The same is further not to be interpreted to preclude a request for entry and an entry with approval of the owner or person in charge or possession of the property. Section 12-37-90 has not been amended since the issuance of the March 10th opinion. Therefore, the interpretation thereof found in this opinion is still appropriate.
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RE~1BERT

c. DENNIS BUILDING

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Po.ST OFFICE Box 11549

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COLUMBIA, S.C. 29211-1549

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TELEPHONE:

803-734-3970

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FACSIMILE: 803-253-6283

Ms. Tevis
Page 2
February 20, 1998
Accordingly, the answer to your question would be the same as found in the March 10th opinion: "[a]n assessor cannot require or force entry upon premises for the purpose of appraising the same or for finding untaxed property." This letter is an informal opinion only. It has been written by a designated assistant attorney general and represents the position of the undersigned attorney as to the specific questions asked. It has not, however, been personally scrutinized by the Attorney General nor officially published in the manner of a formal opinion.

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With kindest regards, I remain
Very truly yours,

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Paul M.
Assistant Attorney General

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