The department, upon receipt of an application and upon proper investigation, may declare the real and personal property of a property owner qualifying for an exemption from ad valorem taxation identified in this chapter as exempt and shall certify the exemption to the auditor's office in the county in which the property is located. Upon certification by the department, the auditor shall void any tax notice applicable to the property.
S.C. Code Ann. § 12-4-730
Declaration and certification of exemption; voiding of tax notices by auditor
Applied in 2 court decisions — leading case TNS Mills, Inc. v. South Carolina Department of Revenue (1998)
Most recently applied in Crusader Servicing Corp. v. County of Laurens (February 2009)
1991 Act No. 50 SECTION 2; 1992 Act No. 361, SECTION 3.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.