{"data":{"id":"us-sc/s.c.-code-ann.-12-60-1770","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-60-1770","heading":"Small claims case.","body":"A taxpayer who requests a contested case hearing before the Administrative Law Court pursuant to this article may avail himself of the small claims case provisions of Section 12-60-520 if the case otherwise meets the requirements of that section. In an action commenced by a county assessor or auditor, the taxpayer in his response to the county assessor's or auditor's request, may designate the case a small claims case if no more than ten thousand dollars of taxes and penalties, not including interest, are in controversy at the time the taxpayer's response is made.","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":"5110ca50e5e784d994ff878b6b226133efe46e05347052dc673ee345eb86f51f","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-60-1760","next":"us-sc/s.c.-code-ann.-12-60-2110"},"notice":"GroundRules: Original legal text. Not legal advice."}