Except for the exemption provided by Section 12-37-220(A)(9), the department shall determine if any property qualifies for exemption from local property taxes under Section 12-37-220 in accordance with the Constitution and general laws of this State. This determination must be made on an annual basis and the appropriate county official so advised by June first of each year by the department.
S.C. Code Ann. § 12-4-710
Department to determine exemptions
Applied in 1 court decision — leading case TNS Mills, Inc. v. South Carolina Department of Revenue (1998)
Most recently applied in TNS Mills, Inc. v. South Carolina Department of Revenue (July 1998)
1991 Act No. 50, SECTION 2; 1995 Act No. 125, SECTION 1.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.