South Carolina Statutes
§ 12-45-420 — Waiver, dismissal or reduction of penalty based on error by county.
South Carolina § 12-45-420
This text of South Carolina § 12-45-420 (Waiver, dismissal or reduction of penalty based on error by county.) 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. § 12-45-420 (2026).
Text
Notwithstanding another provision of law a committee composed of the county auditor, county treasurer, and county assessor may, by a majority vote, waive, dismiss, or reduce a penalty levied against real or personal property in the case of an error by the county.
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Legislative History
HISTORY: 2000 Act No. 399, SECTION 3(W)(1), eff August 17, 2000; 2015 Act No. 87 (S.379), SECTION 41, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 41, inserted ", by a majority vote,".
Nearby Sections
15
§ 12-45-10
Repealed.§ 12-45-115
Institution of collection proceedings when check for payment of taxes or fees is returned unpaid.§ 12-45-160
Procedure in apportionment cases.§ 12-45-170
Apportionment applies to municipal taxes.§ 12-45-185
Waiver of penalties.§ 12-45-220
Investments by county treasurers.§ 12-45-260
Monthly report to county supervisor.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 12-45-420, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/45/12-45-420.