It is the intent of the General Assembly to provide the people of this State with a straightforward procedure to determine a dispute with the Department of Revenue and a dispute concerning property taxes. The South Carolina Revenue Procedures Act must be interpreted and construed in accordance with, and in furtherance of, that intent.
S.C. Code Ann. § 12-60-20
Legislative intent
Known as the South Carolina Revenue Procedures Act
The act spans §§ 12–12 (62 sections).
Applied in 5 court decisions — leading case 520 F. Supp. 2d 757 - City of Charleston, SC v. Hotels. Com, LP (2007)
Most recently applied in Lightner v. Hampton Hall Club, Inc. (February 2017)
1995 Act No. 60, SECTION 4A; 2000 Act No. 399, SECTION 3(M)(2), eff August 17, 2000; 2003 Act No. 69, SECTION 3.CC, eff June 18, 2003; 2007 Act No. 110, SECTION 32.A, eff June 2…
How often courts cite this section
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.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.