Property Tax Protest, Appeal, and Refund Procedures | Midpage

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South Carolina Code of Laws

Article 9

Property Tax Protest, Appeal, and Refund Procedures

12-60-1710Appeal procedures for real or personal property tax assessments 12-60-1720Department to prescribe regulations, rules, procedures, forms and instructions 12-60-1730Written protest required to appeal property tax assessment or denial of exemption; assessors must notify taxpayer of right to appeal and time limitation 12-60-1740Tax refunds; preference over other claims 12-60-1750Refund of property taxes; exceptions 12-60-1755Crediting of erroneous property tax payments 12-60-1760Action pending against county officer 12-60-1770Small claims case 12-60-2110Property tax assessment protest; time for filing 12-60-2120Property taxpayer appeal by written protest; contents 12-60-2130Taxpayer or local governing body may request contested case hearing 12-60-2140Payment of adjusted assessment if appeal not concluded by December thirty-first of tax year; payment or refund of difference after final determination 12-60-2150Filing claim for a refund; contents 12-60-2510Property tax assessment notice; contents; written notice of objection 12-60-2520Written request to meet with assessor constitutes notice of objection; written protest following conference; contents 12-60-2530County board of assessment appeals 12-60-2540Contested case hearing; time for requesting following board's decision 12-60-2545Agricultural use appeals; attorney's fees 12-60-2550Payment of adjusted assessment if protest or appeal not concluded by December thirty-first of tax year; payment or refund of difference after final determination 12-60-2560Filing claim for refund; contents 12-60-2910Request to meet with auditor regarding personal property tax assessment; written protest following conference; contents 12-60-2920Contested case hearing following county auditor's response 12-60-2930Payment or refund following final review of protest 12-60-2940Claim for refund of personal property tax; request for contested case hearing following denial of claim