As used in this chapter and in Chapter 54 of this title except when the context clearly indicates a different meaning:

1. (1) "Administrative Law Judge Division" means the Administrative Law Judge Division created by Section 1-23-500. The Administrative Law Judge Division holds all of the contested case hearings except for DMV matters.
2. (2) "Assessment" means the department's recording the liability of the taxpayer in the office of the department, subject to the restrictions in Section 12-60-440.
3. (3) "Classification" means the various categories of property subject to property tax to which specific property tax assessment ratios apply.

4. (4) "Contested case hearing" has the same meaning as it has in Section 1-23-310. It is a hearing conducted pursuant to Article 3, Chapter 23 of Title 1, the South Carolina Administrative Procedures Act, and includes the hearings conducted by:

   1. (a) The Administrative Law Judge Division to review county boards of assessment appeals decisions, county auditor decisions, decisions on claims for refund made by a majority of county auditor, county treasurer, and county assessor, and department determinations other than DMV matters;
   2. (b) The DMV hearing officers to review department determinations regarding DMV matters.
5. (5) "County assessor"' or "assessor" means any county officer or official who issues an official property tax assessment for real property.
6. (6) "County auditor" or "auditor" means any county officer or official who issues an official property tax assessment for personal property.
7. (7) "County board of assessment appeals" or "county board" means the board of assessment appeals which considers appeals pursuant to Section 12-43-300.
8. (8) "Deficiency" means the amount by which a tax exceeds the amount shown on any return or report filed by a taxpayer, if any, plus the amounts previously assessed (or collected without assessment) as a deficiency.
9. (9) "Department" means the South Carolina Department of Revenue.
10. (10) "Department determination" means the final determination within the department from which an individual can request a contested case hearing before the Administrative Law Judge Division, or the DMV hearing officers.
11. (11) "Department representative"' means the person appointed by the department to prepare the department's determination and represent the department at the contested case hearing.
12. (12) "Director" means the director of the department.
13. (13) "DMV hearing officers" means Department of Public Safety hearing officers.
14. (14) "DMV matters" means matters related to driver licenses, motor vehicle registrations, and motor vehicle titles.

15. (15) "Exhaustion of the taxpayer's administrative remedy" means that the taxpayer has:

    1. (a) exhausted his prehearing remedy; and
    2. (b) had a hearing held pursuant to the Administrative Procedures Act with the Administrative Law Judge Division, or the DMV hearing officers, as appropriate.

16. (16) "Exhaustion of the taxpayer's prehearing remedy" means that the taxpayer:

    1. (a) filed a written protest as required by this chapter;
    2. (b) attended the conference with the county board of assessment appeals for the purposes of Subarticle 9, Article 9 of this chapter, or met with the auditor for purposes of Subarticle 13, Article 9 of this chapter; and

    3. (c) provided the facts, the law, and any other authority supporting the taxpayer's position to:

       1. (i) the county board of assessment appeals at its conference for appeals made pursuant to Subarticle 9, Article 9 of this chapter;
       2. (ii) the auditor in the taxpayer's protest or claim for refund for appeals made pursuant to Subarticle 13, Article 9 of this chapter; or
       3. (iii) the department representative in the protest for regulatory violation matters, and within thirty days after filing the protest for other matters, or such later date agreed to by the department representative. For the purpose of this section regulatory violation matters are violations of a statute or regulation which controls the conduct of alcoholic beverage licensees, bingo licensees, or coin-operated device licensees. It includes violations which may result in the suspension or revocation of a license but it does not include taxes or interest on taxes or monetary penalties in Chapter 54 of this title.

17. (17) "Mathematical or clerical error" means:

    1. (a) an error in addition, subtraction, multiplication, or division shown on a return;
    2. (b) an incorrect use of any table provided by the department for use with any return, if the incorrect use is apparent from the existence of other information on the return;
    3. (c) an omission of information which is required to be supplied on the return to substantiate an entry on the return; or

    4. (d) an entry of a deduction or credit item in an amount which exceeds the statutory limit that is either:

       1. (i) a specified monetary amount; or
       2. (ii) a percentage, ratio, or fraction, if the items entering into the application of that limit appear on the return.
18. (18) "Property tax" means all ad valorem taxes on real and personal property.
19. (19) "Property tax assessment" means any valuation or determination of property value for annual property tax purposes arrived at by multiplying the fair market value or special use value of the property by the appropriate assessment ratio for the taxable property's classification.
20. (20) "Property tax assessment ratio" means the percentages established for the property classification by Section 12-43-220.
21. (21) "Property tax assessor" means the county assessor, the county auditor, the department, or any government official who issues a property tax assessment.
22. (22) "Property taxpayer" means a person who is liable for, or whose property or interest in property, is subject to, or liable for, any property tax imposed by this title.
23. (23) "Proposed assessment" means the first written notice sent or given to the taxpayer stating that a division within the department has concluded that a tax is due. The term proposed assessment does not include the auditor's work papers, draft audit reports, or any document specifically stating that it is not a proposed assessment.
24. (24) "Protest" means a written appeal of a proposed assessment made in accordance with this chapter.
25. (25) "Special use value" means property valued pursuant to Section 12-43-220(d).
26. (26) "State tax" means all taxes, licenses, permits, fees, or other amounts, including interest and penalties, imposed by this title, or assessed or collected by the department, including property subject to collection pursuant to Chapter 18 of Title 27, except property taxes.
27. (27) "Tax" or "taxes" means all taxes, licenses, permits, fees, or other amounts, including interest, regulatory and other penalties, and civil fines, imposed by this title, or subject to assessment or collection by the department, including property subject to collection pursuant to Chapter 18 of Title 27.
28. (28) "Tax notice" or "tax bill" means the demand for payment of property taxes.
29. (29) "Taxpayer" means a person who is liable for a tax or who is responsible for collecting and remitting a tax. "Taxpayer" includes any licensee, and any applicant for a license, issued by or administered by the department.