South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-60-1755: Crediting of erroneous property tax payments.

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

If a taxpayer or his agent pays property taxes in error, or the payment is erroneously credited, the treasurer shall credit the amount paid against the actual liability of the taxpayer for the tax year in question. This section applies for any tax year for which proof is provided.

Collected 2026-09-02T06:37:29Z. Source file · JSON

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