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S.C. Code Ann. § 12-45-420

Waiver, dismissal or reduction of penalty based on error by county

2000 Act No. 399, SECTION 3(W)(1), eff August 17, 2000; 2015 Act No. 87 (S.379), SECTION 41, eff June 11, 2015.

Notwithstanding another provision of law a committee composed of the county auditor, county treasurer, and county assessor may, by a majority vote, waive, dismiss, or reduce a penalty levied against real or personal property in the case of an error by the county.

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