South Carolina Statutes
§ 12-45-78 — Refund of overpayments.
South Carolina § 12-45-78
This text of South Carolina § 12-45-78 (Refund of overpayments.) 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. § 12-45-78 (2026).
Text
If a homestead exemption is granted pursuant to Section 12-37-250 or a residential classification is made pursuant to Section 12-43-220(c) after payment of the property tax for that year, a resulting overpayment must be refunded to the owner of record at the time the exemption is granted or the classification is made.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
HISTORY: 2000 Act No. 399, SECTION 3(X)(1), eff January 1, 2001.
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Repealed.§ 12-45-115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 § 12-45-78, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/45/12-45-78.