South Carolina Statutes
§ 12-4-730 — Declaration and certification of exemption; voiding of tax notices by auditor.
South Carolina § 12-4-730
This text of South Carolina § 12-4-730 (Declaration and certification of exemption; voiding of tax notices by auditor.) 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. § 12-4-730 (2026).
Text
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.
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Legislative History
HISTORY: 1991 Act No. 50 SECTION 2; 1992 Act No. 361, SECTION 3.
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Repealed.§ 12-4-330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 § 12-4-730, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/12-4-730.