Extension of time for filing of objection to valuation and assessment; standard reassessment form
Applied in 3 court decisions — leading case Kiawah Resort Associates v. South Carolina Tax Commission (1995)
Most recently applied in Kiawah Resort Associates v. South Carolina Tax Commission (June 1995)
1975 (59) 248; 1983 Act No. 109; 1988 Act No. 381, SECTION 2; 1993 Act No. 181, SECTION 221; 1996 Act No. 456, SECTION 3; 1996 Act No. 459, SECTION 17.
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
The governing body of the county may by ordinance extend the time for filing an objection to the valuation and assessment of real property resulting from reassessment within a county.
The Department of Revenue shall prescribe a standard reassessment form designed to contain the information required in Section 12-60-2510(A)(1) in a manner that may be understood easily.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.