In the case of property tax assessments made by a division of the department, protests must be filed within ninety days after the date of the property tax assessment notice. If the division does not send a taxpayer a property tax assessment notice, a protest must be filed within ninety days after the tax notice is mailed to the taxpayer. If a division of the department denies a property tax exemption, a protest must be filed within ninety days after the date the notice of denial is mailed to the taxpayer.
S.C. Code Ann. § 12-60-2110
Property tax assessment protest; time for filing
Known as the South Carolina Revenue Procedures Act
The act spans §§ 12-60-10 to 12-60-920 (62 sections).
1995 Act No. 60, SECTION 4A; 2003 Act No. 69, SECTION 3.EE, eff June 18, 2003.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.