South Carolina Statutes
§ 12-4-710 — Department to determine exemptions.
South Carolina § 12-4-710
This text of South Carolina § 12-4-710 (Department to determine exemptions.) is published on Counsel Stack Legal Research, covering South Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.C. Code Ann. § 12-4-710 (2026).
Text
Except for the exemption provided by Section 12-37-220(A)(9), the department shall determine if any property qualifies for exemption from local property taxes under Section 12-37-220 in accordance with the Constitution and general laws of this State. This determination must be made on an annual basis and the appropriate county official so advised by June first of each year by the department.
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Legislative History
HISTORY: 1991 Act No. 50, SECTION 2; 1995 Act No. 125, SECTION 1.
Nearby Sections
15
§ 12-4-10
Department of Revenue created.§ 12-4-15
Departmental divisions; supervision.§ 12-4-20
Offices, materials and supplies.§ 12-4-310
Mandated powers and duties.§ 12-4-325
Repealed.§ 12-4-330
Witnesses before department.§ 12-4-360
Verification by department to retirement systems of information on individual income tax returns.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 12-4-710, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/12-4-710.