South Carolina Statutes
§ 12-60-1750 — Refund of property taxes; exceptions.
Notwithstanding any other provision of law, no refund of property taxes must be given:
(1)for a property tax exemption requiring an application, unless the application was timely filed; or (2) for errors in valuation, unless the assessment was appealed in accordance with Section 12-60-2110, 12-60-2510, or 12-60-2910, as appropriate. For the purposes of this item, the taxation of exempt property is not an error in valuation.
Free access — add to your briefcase to read the full text and ask questions with AI
South Carolina § 12-60-1750 (Refund of property taxes; exceptions.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
HISTORY: 1995 Act No. 60, SECTION 4A.
Nearby Sections
15
§ 12-60-10
Short title.§ 12-60-1310
Denial, proposed suspension, cancellation, or revocation of License; written protest; contents.§ 12-60-1340
Emergency revocation order.§ 12-60-1350
Applicability of chapter.§ 12-60-1740
Tax refunds; preference over other claims.§ 12-60-1750
Refund of property taxes; exceptions.§ 12-60-1755
Crediting of erroneous property tax payments.§ 12-60-1760
Action pending against county officer.§ 12-60-1770
Small claims case.§ 12-60-20
Legislative intent.