Who had to deposit South Carolina deed-recording fees and file the fee return?

Plain-English summary

In 2006, Greenville County’s register of deeds asked who had to make daily deposits of deed-recording fees and file the fee return. The Attorney General said no provision he found expressly assigned those particular tasks. He inferred that the office charged with collecting the fees performed them as well.

The ordinary collecting office was the clerk of court or register of deeds. A county governing body could instead designate another office to administer collection under the statute, and the AG said that could include the county treasurer. His answer therefore depended on whether a county had made such a designation.

Currency note

This opinion was issued in 2006. 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: Did the statutes expressly assign daily deposits and fee returns? A: The AG said he found no provision naming those particular duties. He inferred they followed the statutory responsibility for collecting the fees.

Q: Which office normally collected deed-recording fees? A: The AG identified the clerk of court or register of deeds as the ordinary recipient under the fee statute.

Q: Could the county treasurer perform these duties?
A: The AG said a county could designate a different office to collect the fee, which he assumed could include the treasurer.

Background and statutory framework

S.C. Code Ann. § 12-24-50 directed payment of deed-recording fees to the county clerk of court or register of deeds. S.C. Code Ann 12-24-140 let a county governing body assign fee collection to another county office, which then became subject to the chapter’s applicable requirements. The AG treated the daily deposit and return duties as following that collection assignment.

Citations and references

Statutes: S.C. Code Ann. § 12-24-50; S.C. Code Ann 12-24-140.

Source

• Landing page: https://www.scag.gov/opinions/opinions-archive/november-8-2006-3/
• Original PDF: https://www.scag.gov/wp-content/uploads/2011/03/06nov8-Nanney.pdf

Original opinion text

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HENRY McMAsTER
AlTORNEY GENERAL

November 8, 2006

The Honorable Timothy L. Nanney
Register of Deeds, County of Greenville
301 University Ridge, Suite 1300
Greenville, South Carolina 29601
Dear Mr. Nanney:
In a recent letter addressed to Attorney General Henry McMaster, you asked the following question: "Who is responsible for making the daily deposits and filing the Deed Recording Fee Return Form (L-2125)? In some counties the Treasurer performs these duties, in some the Register of Deeds or Clerk of Court does them, in others there is a mix." Based on our analysis below, we believe South Carolina 1aw provides that the clerk of court or register of deeds shall have this authority. However, a county's governing body may elect to designate another office to perform this function. Law/Analysis

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Chapter 24 of title 12 of the South Carolina Code (2000 & Supp. 2005) contains provisions governing deed recording fees. Section 12-24- 10 of the South Carolina Code, 2006 S.C. Acts No. 323, imposes such fees and section 12-24-50 of the South Carolina Code (2000) governs the remittance of these fees. Section 12-24-50 states: The fee imposed by this chapter must be remitted to the clerk of court or the register ofdeeds in the county in which the realty is located and recorded. If the realty is located in more than one county, the person having the deed recorded in a county must state by affidavit what portion of the value of the realty is in that county and payment of the foe must be made based on the proportionate value of the realty located in that county. S.C. Code Ann. § 12-24-50 (emphasis added). Furthermore, section 12-24-80 of the South Carolina Code (2000) provides: "Every clerk of court or register of deeds and the county shall keep and preserve suitable records to determine the amount of fee due and collected under this chapter. The clerk of court or register of deeds and the county shall keep and preserve records for fi ve years." (emphasis added). However, 12-24-140 of the South Carolina Code (2000) allows a county's

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governing body to designate someone other than the clerk of court or register of deeds to collect deed recording fees. This provision states:

If the governing body of a county determines that another office of the county shall administer the collecting of the fee as provided under this chapter, the county shall notify the department of this determination and provide the department a letter from the person assigned these duties stating that he is accepting this responsibility. The office designated to collect the fee is subject to all the applicable provisions of this chapter in place of the clerk of court or register of deeds. S.C. Code Ann 12-24-140. Although we were unable to locate a provision in chapter 24 of title 12 specifically dealing with who shall make the daily deposits and file the Deed Recording fee Return Form, we presume such responsibility falls upon the person charged with collecting the fee. From section 12-24-50 cited above, this may be either the clerk of court or the register of deeds for the county. However, according the section 12-24-140, the governing body of a county may designate another office to handle this responsibility, which we assume could include the county treasurer. Very truly yours,

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Assistant Attorney General
REVIEWED AND APPROVED BY:

Robert D. Cook
Assistant Deputy Attorney General