South Carolina § 12-59-320 State Fiscal Accountability Authority shall hear petition for relief.

South Carolina Statutes

§ 12-59-320 — State Fiscal Accountability Authority shall hear petition for relief.

South Carolina § 12-59-320

Title 12TAXATION

Ch. 59FORFEITED LANDS

This text of South Carolina § 12-59-320 (State Fiscal Accountability Authority shall hear petition for relief.) 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. § 12-59-320 (2026).

Text

The State Fiscal Accountability Authority may hear and determine upon satisfactory proof the petition of any taxpayer praying relief on ground that all such taxes described in Section 12-59-310 have been paid or that portions of such taxes have been paid and an offer to pay the balance, accompanied by the sum admitted to be owing. The State Fiscal Accountability Authority shall grant such relief in the premises as may be just.

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The State Fiscal Accountability Authority may hear and determine upon satisfactory proof the petition of any taxpayer praying relief on ground that all such taxes described in Section 12-59-310 have been paid or that portions of such taxes have been paid and an offer to pay the balance, accompanied by the sum admitted to be owing. The State Fiscal Accountability Authority shall grant such relief in the premises as may be just.

Legislative History

HISTORY: 1962 Code SECTION 65-2932; 1952 Code SECTION 65-2932; 1942 Code SECTION 2148; 1932 Code SECTION 2148; Civ. C. '22 SECTION 108; Civ. C. '12 SECTION 103; Civ. C. '02 SECTION 99; 1888 (20) 52. Code Commissioner's Note At the direction of the Code Commissioner, references in this section to the offices of the former State Budget and Control Board, Office of the Governor, or other agencies, were changed to reflect the transfer of them to the Department of Administration or other entities, pursuant to the directive of the South Carolina Restructuring Act, 2014 Act No. 121, SECTION 5(D)(1), effective July 1, 2015.