{"data":{"id":"us-sc/s.c.-code-ann.-12-60-2110","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-60-2110","heading":"Property tax assessment protest; time for filing.","body":"In the case of property tax assessments made by a division of the department, protests must be filed within ninety days after the date of the property tax assessment notice. If the division does not send a taxpayer a property tax assessment notice, a protest must be filed within ninety days after the tax notice is mailed to the taxpayer. If a division of the department denies a property tax exemption, a protest must be filed within ninety days after the date the notice of denial is mailed to the taxpayer.","path":["Title 12 - TAXATION","CHAPTER 60 South Carolina Revenue Procedures Act","ARTICLE 9 Property Tax Protest, Appeal, and Refund Procedures","Subarticle 5 Protests, Appeals, and Refunds for Property Valued by the Department—Exemption Determinations"],"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":"63bf6c0ef19aaf5334e98faadc54e46dad5d20509c5c17026d32a5eb906f9f3c","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-60-1770","next":"us-sc/s.c.-code-ann.-12-60-2120"},"notice":"GroundRules: Original legal text. Not legal advice."}