{"data":{"id":"us-sc/s.c.-code-ann.-12-4-730","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-4-730","heading":"Declaration and certification of exemption; voiding of tax notices by auditor.","body":"The department, upon receipt of an application and upon proper investigation, may declare the real and personal property of a property owner qualifying for an exemption from ad valorem taxation identified in this chapter as exempt and shall certify the exemption to the auditor's office in the county in which the property is located. Upon certification by the department, the auditor shall void any tax notice applicable to the property.","path":["Title 12 - TAXATION","CHAPTER 4 The South Carolina Department of Revenue","ARTICLE 7 Application, Determination, and Revocation of Exemptions from Property Taxes"],"source_url":"https://www.scstatehouse.gov/code/t12c004.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:34:49Z","sha256":"e5298bddb12e91919606fc82692b8f760cb64ca6bb1511edf21924f4f13f98db","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-4-720","next":"us-sc/s.c.-code-ann.-12-4-740"},"notice":"GroundRules: Original legal text. Not legal advice."}