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S.C. Code Ann. § 12-37-295

Payment of taxes not condition to qualify for exemption

1980 Act No. 333, SECTION 1.

Notwithstanding any other provision of law, the payment of real property taxes on or before March fifteenth following the year for which homestead tax exemption is claimed shall not be a condition to qualify for the exemption.

Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.