Was the Horry County treasurer a county officer or a state officer?

Plain-English summary

The South Carolina Attorney General concluded that the Horry County treasurer was a county officer. Earlier opinions had treated county treasurers as county officials, and the AG identified several statutes that used the same classification or placed treasurers among county officers.

Currency note

This opinion was issued in 2004. 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 Horry County treasurer hold a state or county office? A: The AG concluded it was a county office.

Q: What supported that classification?
A: The letter cited earlier AG opinions and statutes that referred to county treasurers as county officers, including provisions on tax administration, salary supplements, and terms of office.

Background and statutory framework

The opinion cited Section 12-21-10, Section 8-15-65, and Section 4-11-10 as examples of the statutory language treating treasurers as county officers. It addressed the classification of the office, without deciding any separate employment or benefit question.

Citations

• Section 12-21-10
• Section 8-15-65
• Section 4-11-10

Source

• Landing page: https://www.scag.gov/opinions/opinions-archive/october-15-2004/
• Original PDF: https://www.scag.gov/wp-content/uploads/2011/03/04oct-15-Allen.pdf

Original opinion text

The State of South Caroljna

OFFICE OF THE ATTORNEY GENERAL
HENRY McMASTER
ATTORNEY GENERAL

October 15, 2004

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The Honorable Johnny C. Allen
Horry Coumy Treasurer
Post Office Box 1237
Conway, Sooth Carolina 29526
Dear Mr. Allen:
In a letter to this office you questioned whether you, as County Treasurer for Horry County, are considered as holding a state position or a county position.

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Numerous opinions of this office have construed the office of County Treasurer as being a county office. See: Ops. Atty. Gen. dated August 8, 1984; February 10, 1984; April 14, 1982. Indeed, an opinion of this office dated April 1, 1993 specifically stated that " ... a county treasurer is unquestionable a county officer." Such opinions are consistent with State statutory provisions that refer to a county treasurer as a "county officer". See, e.g., S.C. Code Ann. Section 12-21-10 (2000) ("County treasurers and other county officers designated by the department shall assist in such administration .... "); S.C. Code Ann. Section 8-15-65 (Supp. 2003) ("The General Assembly shall appropriate annually salary supplements for the following countyofficers: ... treasurers."); S.C. Code Ann. Section 4-11-10 (2003) ("The time for the commencement of the terms of office of the various county officers is the first Tuesday in January next after their election, except that the terms of the county auditors and county treasurers shall commence the first day of July next following their election."). Consistent with such, it is the opinion of this office that a county treasurer is a county officer.

{L~ ~~s BUUDING • POST OFFICE Box 11549 • COLUMBIA, S.C. 29211-1549 • TELEPHONE: 803-734-3970 • fACSIMil.E: 803-253-6283

The Honoralie Johnny C. Allen
Page 2
October 15, 1004

If there is anything further, please advise.
Sincerely,

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Charles H. Richardson
Senior Assistant Attorney General
REVIEWED AND APPROVED BY:

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Robert D. Cook
Assistant Deputy Attorney General