S.C. Code Ann. § 12-45-78: Refund of overpayments.
Where this section sits in the code
- Title 12 - TAXATION
- CHAPTER 45 County Treasurers and Collection of Taxes
If a homestead exemption is granted pursuant to Section 12-37-250 or a residential classification is made pursuant to Section 12-43-220(c) after payment of the property tax for that year, a resulting overpayment must be refunded to the owner of record at the time the exemption is granted or the classification is made.
Collected 2026-09-02T06:36:39Z. Source file · JSON