About the Auditor | Additional Information | Staff
Saluda County Court House, Suite 3
100 East Church Street
Saluda, South Carolina 29138
Phone No: 864-445-4500
Fax No: 864-445-9316
Office Hours: 8:30 a.m. – 5:00 p.m. Monday - Friday
Phone Extension: #2208 (Press # and extension numbers)
Phone Extension: #2207 (Press # and extension numbers)
Nancy B. Upchurch
Phone Extension: #2206 (Press # and extension numbers)
About the Auditor
The County Auditor is the elected public official responsible on the county level for administering all ad valorem property tax laws regarding the assessment, levying, and accounting of such taxes. Ad valorem tax is calculated in accordance with the actual market value of taxable property located within a specific jurisdiction, applying legal ratio to determine assessed value to which the applicable millage is levied. The Office of Saluda County Auditor, in general, annually produces the tax duplicate for collection of property taxes on all taxable real and personal property within the county and municipalities, applying the official millage for each taxing entity and being fiscally accountable for all tax records and accounts. The Auditor's Office administers and regulates the Homestead Exemption Program determining eligibility for county residents. It is responsible for levying adequately on all sinking fund accounts and for reporting tax data accurately and timely as required by law to the State Comptroller General and the Department of Revenue and as requested by governmental entities and other sources.
In order to provide the legally required annual objectives, the County Auditor's Office must adamantly adhere to existing property tax laws, changes thereto, and implementation thereof. These annual objectives are accomplished through direct involvement in educational seminars, the legislative process itself, training of staff, and having available essential technology critical to the enforcement of tax laws while providing a courteous and professional work environment to serve the taxpayers of Saluda County.
The duties and responsibilities of the County Auditor are prescribed primarily in Title 12 of the Code of Laws of South Carolina; also, in Titles 4, 5, 6, 8, 26, 27, 29, 30, 50, 55, 58 and 59 of the Code; Regulations 177, Article 6; under the supervision of the State Comptroller General; and Ordinances and Policies of Saluda County Council