Get Pickens County Rental Business Personal Property Return Form

Pickens. sc.us County Auditor R. Brent Suddeth RENTAL RETURN INSTRUCTIONS South Carolina law requires that a return on personal property used in a business or rental property be made to the County Auditor between January 1 and April 30 of each tax year. 2. Accumulated Depreciation Deduct the Total Accumulated Income Tax Depreciation. 3. 10 of all items Depreciated more than 90 Add 10 of the cost of all items which have been depreciated more than 90 4. Total Value Total Acquisition cost less depreciation plus 10 cost of all items depreciated THERE ARE NO PROVISIONS FOR EXTENSIONS FOR FILING BUSINESS PERSONAL PROPERTY RETURNS. IF YOU FAIL TO FILE A RETURN YOUR BILL WILL BE BASED ON AN ESTIMATE USING THE BEST INFORMATION AVAILABLE. FAILURE TO FILE OR LIST PROPERTY SECTION 12-54-44 PROVIDES A PERSON WHO WILFULLY ATTEMPTS IN ANY MANNER TO EVADE OR DEFEAT A TAX OR PROPERTY ASSESSMENT IMPOSED BY A TITLE ADMINISTERED BY THE DEPARTMENT OR THE PAYMENT OF THAT TAX OR PROPERTY ASSESSMENT IN ADDITION TO OTHER PENALTIES PROVIDED BY LAW IS GUILTY OF A FELONY AND UPON CONVICTION MUST BE FINED NOT MORE THAN TEN THOUSAND DOLLARS OR IMPRISONED NOT MORE THAN FIVE YEARS OR BOTH TOGETHER WITH THE COST OF PROSECUTION. 2014 RENTAL BUSINESS PERSONAL PROPERTY RETURN On Property Owned as of December 31 2013 Return To R Brent Suddeth Pickens County Auditor Owner Name Important Mailing Address 10 Penalty Applied if Return Received After April 30th2014 City/State/Zip Property Location Parcel Number Tax District PLEASE COMPLETE THIS FORM AND RETURN TO THE PICKENS COUNTY AUDITOR S OFFICE IS THIS RENTAL PROPERTY YESNO DO YOU FURNISH APPLIANCES OR FURNITURE IF YOU ANSWERED NO TO EITHER OF THE ABOVE ANSWERS DISREGARD THE REMAINING QUESTIONS SIGN AND RETURN THIS FORM TO THE AUDITOR S OFFICE Note Include Stoves Refrigerators Washers Dryers Dishwashers etc. DO NOT include carpet permanent or fixed cabinets or Heating Systems. 2. MINUS Accumulated Income Tax Depreciation 3. PLUS 10 of All Items That Have Depreciated More Than 90 4. Acquisition Cost of Furniture Fixtures and Equipment Total of all costs associated with the acquisition of appliances or furniture in in the rental unit. 2. Accumulated Depreciation Deduct the Total Accumulated Income Tax Depreciation. 3. 10 of all items Depreciated more than 90 Add 10 of the cost of all items which have been depreciated more than 90 4. Total Value Total Acquisition cost less depreciation plus 10 cost of all items depreciated THERE ARE NO PROVISIONS FOR EXTENSIONS FOR FILING BUSINESS PERSONAL PROPERTY RETURNS. IF YOU FAIL TO FILE A RETURN YOUR BILL WILL BE BASED ON AN ESTIMATE USING THE BEST INFORMATION AVAILABLE. FAILURE TO FILE OR LIST PROPERTY SECTION 12-54-44 PROVIDES A PERSON WHO WILFULLY ATTEMPTS IN ANY MANNER TO EVADE OR DEFEAT A TAX OR PROPERTY ASSESSMENT IMPOSED BY A TITLE ADMINISTERED BY THE DEPARTMENT OR THE PAYMENT OF THAT TAX OR PROPERTY ASSESSMENT IN ADDITION TO OTHER PENALTIES PROVIDED BY LAW IS GUILTY OF A FELONY AND UPON CONVICTION MUST BE FINED NOT MORE THAN TEN THOUSAND DOLLARS OR IMPRISONED NOT MORE THAN FIVE YEARS OR BOTH TOGETHER WITH THE COST OF PROSECUTION. 2014 RENTAL BUSINESS PERSONAL PROPERTY RETURN On Property Owned as of December 31 2013 Return To R Brent Suddeth Pickens County Auditor Owner Name Important Mailing Address 10 Penalty Applied if Return Received After April 30th2014 City/State/Zip Property Location Parcel Number Tax District PLEASE COMPLETE THIS FORM AND RETURN TO THE PICKENS COUNTY AUDITOR S OFFICE IS THIS RENTAL PROPERTY YESNO DO YOU FURNISH APPLIANCES OR FURNITURE IF YOU ANSWERED NO TO EITHER OF THE ABOVE ANSWERS DISREGARD THE REMAINING QUESTIONS SIGN AND RETURN THIS FORM TO THE AUDITOR S OFFICE Note Include Stoves Refrigerators Washers Dryers Dishwashers etc. DO NOT include carpet permanent or fixed cabinets or Heating Systems. Total Value Total Acquisition cost less depreciation plus 10 cost of all items depreciated THERE ARE NO PROVISIONS FOR EXTENSIONS FOR FILING BUSINESS PERSONAL PROPERTY RETURNS. IF YOU FAIL TO FILE A RETURN YOUR BILL WILL BE BASED ON AN ESTIMATE USING THE BEST INFORMATION AVAILABLE. FAILURE TO FILE OR LIST PROPERTY SECTION 12-54-44 PROVIDES A PERSON WHO WILFULLY ATTEMPTS IN ANY MANNER TO EVADE OR DEFEAT A TAX OR PROPERTY ASSESSMENT IMPOSED BY A TITLE ADMINISTERED BY THE DEPARTMENT OR THE PAYMENT OF THAT TAX OR PROPERTY ASSESSMENT IN ADDITION TO OTHER PENALTIES PROVIDED BY LAW IS GUILTY OF A FELONY AND UPON CONVICTION MUST BE FINED NOT MORE THAN TEN THOUSAND DOLLARS OR IMPRISONED NOT MORE THAN FIVE YEARS OR BOTH TOGETHER WITH THE COST OF PROSECUTION. 2014 RENTAL BUSINESS PERSONAL PROPERTY RETURN On Property Owned as of December 31 2013 Return To R Brent Suddeth Pickens County Auditor Owner Name Important Mailing Address 10 Penalty Applied if Return Received After April 30th2014 City/State/Zip Property Location Parcel Number Tax District PLEASE COMPLETE THIS FORM AND RETURN TO THE PICKENS COUNTY AUDITOR S OFFICE IS THIS RENTAL PROPERTY YESNO DO YOU FURNISH APPLIANCES OR FURNITURE IF YOU ANSWERED NO TO EITHER OF THE ABOVE ANSWERS DISREGARD THE REMAINING QUESTIONS SIGN AND RETURN THIS FORM TO THE AUDITOR S OFFICE Note Include Stoves Refrigerators Washers Dryers Dishwashers etc. DO NOT include carpet permanent or fixed cabinets or Heating Systems. 2. MINUS Accumulated Income Tax Depreciation 3. PLUS 10 of All Items That Have Depreciated More Than 90 4. TOTAL Value of Appliances and Furniture Line 1 minus line 2 plus line 3 I certify that the information contained in this return is to the best of my knowledge both correct and true pursuant to the provisions of the South Carolina Code of Laws 1976 and Amendments.