SOUTH CAROLINA ASSOCIATION OF

AUDITORS, TREASURERS AND TAX COLLECTORS

CONSTITUTION

WHEREAS, the County Auditors, Treasurers, and Tax Collectors of South Carolina recognize their common heritage in the history and traditions of our great state and also that a major part of that heritage is embodied in the laws of the state relating to taxation; and

WHEREAS, that, while the offices of Auditor, Treasurer, and Tax Collector are uniquely adapted to conditions, customs, and practices that have been developed for our individual counties, we also recognize and appreciate the commonality that is inherent in the General Laws of our state and the desirability of uniform application of these laws', and

WHEREAS, we believe that we have a responsibility to our constituents to continually seek improvement in the administration of the tax laws and practices in our respective counties; and

WHEREAS, we further believe that our collective knowledge and experience especially qualify us to address the many aspects of taxation in South Carolina, both as proponents of improvement in the law and its application and as a forum for enlightenment and encouragement to each other; and

WHEREAS, the attainment of our objectives to better serve the people of our individual counties and all citizen-5 of the state can best be achieved by collective action;

NOW, THEREFORE, BE IT RESOLVED that we, the County Auditors, Treasurer5, and Tax Collectors of the various counties of South Carolina, do hereby resolve to form ourselves into an Association to be known as the South Carolina Association of County Auditors, Treasurers, and Tax Collectors.