South Carolina Statutes
§ 12-45-420 — Waiver, dismissal or reduction of penalty based on error by county.
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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South Carolina § 12-45-420 (Waiver, dismissal or reduction of penalty based on error by county.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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Repealed.§ 12-45-115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.