(A)

1. (1) In the case of property tax assessments made by the county assessor, whenever the assessor increases the fair market value or special use value in making a property tax assessment by one thousand dollars or more, or whenever the first property tax assessment is made on the property by a county assessor, the assessor, by July first in the year in which the property tax assessment is made, or as soon after as is practical, shall send the taxpayer a property tax assessment notice. In years when real property is appraised and assessed under a countywide equalization program, substantially all property tax assessment notices must be mailed by October first of the implementation year. In these reassessment years, if substantially all of the tax assessment notices are not mailed by October first, the prior year's property tax assessment must be the basis for all property tax assessments for the current tax year. A property tax assessment notice under this subsection must be in writing and must include:

   1. (a) the fair market value;

      Subparagraph prior to 2006 amendment effective upon ratification of amendment to Article X of the South Carolina Constitution

   2. (b) value as limited by Section 12-37-223A, if applicable;

      Subparagraph following 2006 amendment effective upon ratification of amendment to Article X of the South Carolina Constitution

   3. (b) value as limited by Article 25, Chapter 37, Title 12;
   4. (c) the special use value, if applicable;
   5. (d) the assessment ratio;
   6. (e) the property tax assessment;
   7. (f) the number of acres or lots;
   8. (g) the location of the property;
   9. (h) the tax map number; and
   10. (i) the appeal procedure.
2. (2) The notice must be served upon the taxpayer personally or by mailing it to the taxpayer at his last known place of residence which may be determined from the most recent listing in the applicable telephone directory, the Department of Motor Vehicles' motor vehicle registration list, county treasurer's records, or official notice from the property taxpayer.

3. (3) In years when there is a notice of property tax assessment, the property taxpayer, within ninety days after the assessor mails the property tax assessment notice, must give the assessor written notice of objection to one or more of the following: the fair market value, the special use value, the assessment ratio, and the property tax assessment.

   Subparagraph prior to 2006 amendment effective upon ratification of amendment to Article X of the South Carolina Constitution

4. (4) In years when there is no notice of property tax assessment, the property taxpayer must, by March first, give the assessor written notice of objection to one or more of the following: the fair market value, the special use value, the assessment ratio, and the property tax assessment. The failure to serve written notice of objection by March first is a waiver of the taxpayer's right of protest for that tax year, and the assessor may not review any request filed after March first.

   Subparagraph following 2006 amendment effective upon ratification of amendment to Article X of the South Carolina Constitution

5. (4) In years when there is no notice of property tax assessment, the property taxpayer must, within ninety days after the tax notice is mailed to the taxpayer, give the assessor written notice of objection to one or more of the following: the fair market value, the special use value, the assessment ratio, and the property tax assessment. The failure to serve written notice of objection within ninety days after the tax notice is mailed to the taxpayer is a waiver of the taxpayer's right of protest for that tax year, and the assessor may not review any request filed after the ninetieth day that the tax notice was mailed to the taxpayer.