GroundRules
S.C. Code Ann. § 12-60-2545: Agricultural use appeals; attorney's fees.
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 9 Appeals, Protests, and Refunds for Property Valued by County Assessors
Notwithstanding Section 12-60-3350, if a taxpayer appeals a county assessor's decision to remove the agricultural use classification from a property, the county shall pay reasonable attorney's fees if the taxpayer prevails in the contested case hearing and the administrative law judge makes a finding that the county assessor's decision was not reasonable.
Collected 2026-09-02T06:37:29Z. Source file · JSON