S.C. Code Ann. § 12-4-770
A taxpayer who disagrees with a proposed assessment of his property made by the property tax division of the department may appeal to the department by giving written notice of the appeal within thirty days of the date of the mailing of the proposed assessment. The original of the notice of appeal must be delivered to the director and must contain all issues and grounds for the appeal. Any issues and grounds that are not published or contained in the notice of appeal may not be considered by the department in hearing the appeal. The notice of appeal must contain the valuation and assessment which the owner considers to be the fair market value and assessment of the property. The department may, upon request within the thirty-day period, extend the time for filing the written notice of appeal.