GroundRules
S.C. Code Ann. § 12-60-1750: Refund of property taxes; exceptions.
Where this section sits in the code
- Title 12 - TAXATION
- CHAPTER 60 South Carolina Revenue Procedures Act
- ARTICLE 9 Property Tax Protest, Appeal, and Refund Procedures
- Subarticle 1 Provisions Applicable to All Property Tax Protests, Appeals, and Refunds
Notwithstanding any other provision of law, no refund of property taxes must be given:
(1) for a property tax exemption requiring an application, unless the application was timely filed; or
(2) for errors in valuation, unless the assessment was appealed in accordance with Section 12-60-2110, 12-60-2510, or 12-60-2910, as appropriate. For the purposes of this item, the taxation of exempt property is not an error in valuation.
Collected 2026-09-02T06:37:29Z. Source file · JSON