South Carolina § 12-60-2120 Property taxpayer appeal by written protest; contents.

South Carolina Statutes

§ 12-60-2120 — Property taxpayer appeal by written protest; contents.

South Carolina·Title 12 TAXATION·Ch. 60 SOUTH CAROLINA REVENUE PROCEDURES ACT

(A)(1) A property taxpayer may appeal a property tax assessment proposed by a division of the department by filing a written protest with the department.

(2)The department shall notify any affected counties of the written protest.

(B)(1) A property taxpayer may protest any denial of a tax exemption by the department for property he believes is exempt from property tax by filing a written protest with the department.

(2)If a written protest is filed by a taxpayer, other than an individual, then the department must notify any affected counties of the written protest.

(C)The protest of property taxes under this section must be mailed or delivered to either the director, or his designee, within the time limits provided in Section 12-60-2110, and the protest must include the information requ

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(A)(1) A property taxpayer may appeal a property tax assessment proposed by a division of the department by filing a written protest with the department. (2) The department shall notify any affected counties of the written protest. (B)(1) A property taxpayer may protest any denial of a tax exemption by the department for property he believes is exempt from property tax by filing a written protest with the department. (2) If a written protest is filed by a taxpayer, other than an individual, then the department must notify any affected counties of the written protest. (C) The protest of property taxes under this section must be mailed or delivered to either the director, or his designee, within the time limits provided in Section 12-60-2110, and the protest must include the information required in Section 12-60-450(B) and also the fair market value, special use value, if applicable, and property classification of the property the taxpayer believes is correct. If the protest claims the property is exempt, the protest must state the basis on which exemption is claimed. (D) All appeals must be conducted as provided in Section 12-60-450(C) through (E).

South Carolina § 12-60-2120 (Property taxpayer appeal by written protest; contents.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

HISTORY: 1995 Act No. 60, SECTION 4A; 2018 Act No. 265 (S.1043), SECTION 8.D, eff October 3, 2018. Effect of Amendment 2018 Act No. 265, SECTION 8.D, in (A), inserted the (1) designator, and added (2), relating to notifying affected counties of written protests, and in (B), inserted the (1) designator and added (2), requiring the department to notify affected counties of written protests.