Notwithstanding Section 12-60-3350, if a taxpayer appeals a county assessor's decision to remove the agricultural use classification from a property, the county shall pay reasonable attorney's fees if the taxpayer prevails in the contested case hearing and the administrative law judge makes a finding that the county assessor's decision was not reasonable.
S.C. Code Ann. § 12-60-2545
Agricultural use appeals; attorney's fees
Known as the South Carolina Revenue Procedures Act
The act spans §§ 12-60-10 to 12-60-920 (62 sections).
2007 Act No. 57, SECTION 1, eff June 6, 2007.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.