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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-60-1760: Action pending against county officer.

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Where this section sits in the code
  1. Title 12 - TAXATION
  2. CHAPTER 60 South Carolina Revenue Procedures Act
  3. ARTICLE 9 Property Tax Protest, Appeal, and Refund Procedures
  4. Subarticle 1 Provisions Applicable to All Property Tax Protests, Appeals, and Refunds

(A) The county shall pay the reasonable attorney's fees, expenses, damages, and costs resulting from defending an action brought against a county officer for performing or attempting to perform a duty imposed on him by this title if the plaintiff prevails in the action and it affects the interest of the county. The county may ratably apportion the fees, expenses, damages, and costs among all parties, except the State, interested in the revenue involved in the action.

(B) If an action involves only a municipal levy, the municipality shall pay the attorney's fees, expenses, damages, and costs which may be awarded in the action. In such an action, the county may cause a municipality interested in the revenue involved in an action to be made a party to the action. The Administrative Law Judge or the court in which the action is pending shall join the municipality as a party.

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

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