{"data":{"id":"us-sc/s.c.-code-ann.-12-60-1750","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-60-1750","heading":"Refund of property taxes; exceptions.","body":"Notwithstanding any other provision of law, no refund of property taxes must be given:\n(1) for a property tax exemption requiring an application, unless the application was timely filed; or\n(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.","path":["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"],"source_url":"https://www.scstatehouse.gov/code/t12c060.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:37:29Z","sha256":"fbde0e81d9d80244c265318d64b51cfa968eb826438536e9264f8cd3c95b506b","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-60-1740","next":"us-sc/s.c.-code-ann.-12-60-1755"},"notice":"GroundRules: Original legal text. Not legal advice."}