South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-4-710: Department to determine exemptions.

Where this section sits in the code

Title 12 - TAXATION
CHAPTER 4 The South Carolina Department of Revenue
ARTICLE 7 Application, Determination, and Revocation of Exemptions from Property Taxes

Except for the exemption provided by Section 12-37-220(A)(9), the department shall determine if any property qualifies for exemption from local property taxes under Section 12-37-220 in accordance with the Constitution and general laws of this State. This determination must be made on an annual basis and the appropriate county official so advised by June first of each year by the department.

Collected 2026-09-02T06:34:49Z. Source file · JSON

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