South Carolina Statutes
§ 12-60-1755 — Crediting of erroneous property tax payments.
If a taxpayer or his agent pays property taxes in error, or the payment is erroneously credited, the treasurer shall credit the amount paid against the actual liability of the taxpayer for the tax year in question. This section applies for any tax year for which proof is provided.
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Legislative History
HISTORY: 1995 Act No. 145, Part II, SECTION 119F. Code Commissioner's Note This section was enacted as 12-47-75 by 1995 Act No. 145, Part 11, SECTION 119F, and redesignated at the direction of the Code Commissioner.
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.