South Carolina Statutes
§ 12-60-2110 — Property tax assessment protest; time for filing.
South Carolina § 12-60-2110
This text of South Carolina § 12-60-2110 (Property tax assessment protest; time for filing.) 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. § 12-60-2110 (2026).
Text
In the case of property tax assessments made by a division of the department, protests must be filed within ninety days after the date of the property tax assessment notice. If the division does not send a taxpayer a property tax assessment notice, a protest must be filed within ninety days after the tax notice is mailed to the taxpayer. If a division of the department denies a property tax exemption, a protest must be filed within ninety days after the date the notice of denial is mailed to the taxpayer.
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Legislative History
HISTORY: 1995 Act No. 60, SECTION 4A; 2003 Act No. 69, SECTION 3.EE, eff June 18, 2003.
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.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 12-60-2110, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/60/12-60-2110.