Article

Property Tax Protest, Appeal, and Refund Procedures

S.C. Code Ann. § 12-60-1710— Appeal procedures for real or personal property tax assessments
S.C. Code Ann. § 12-60-1720— Department to prescribe regulations, rules, procedures, forms and instructions
S.C. Code Ann. § 12-60-1730— Written protest required to appeal property tax assessment or denial of exemption; assessors must notify taxpayer of right to appeal and time limitation
S.C. Code Ann. § 12-60-1740— Tax refunds; preference over other claims
S.C. Code Ann. § 12-60-1750— Refund of property taxes; exceptions
S.C. Code Ann. § 12-60-1755— Crediting of erroneous property tax payments
S.C. Code Ann. § 12-60-1760— Action pending against county officer
S.C. Code Ann. § 12-60-1770— Small claims case
S.C. Code Ann. § 12-60-2110— Property tax assessment protest; time for filing
S.C. Code Ann. § 12-60-2120— Property taxpayer appeal by written protest; contents
S.C. Code Ann. § 12-60-2130— Taxpayer or local governing body may request contested case hearing
S.C. Code Ann. § 12-60-2140— Payment of adjusted assessment if appeal not concluded by December thirty-first of tax year; payment or refund of difference after final determination
S.C. Code Ann. § 12-60-2150— Filing claim for a refund; contents
S.C. Code Ann. § 12-60-2510— Property tax assessment notice; contents; written notice of objection
S.C. Code Ann. § 12-60-2520— Written request to meet with assessor constitutes notice of objection; written protest following conference; contents
S.C. Code Ann. § 12-60-2530— County board of assessment appeals
S.C. Code Ann. § 12-60-2540— Contested case hearing; time for requesting following board's decision
S.C. Code Ann. § 12-60-2545— Agricultural use appeals; attorney's fees
S.C. Code Ann. § 12-60-2550— Payment of adjusted assessment if protest or appeal not concluded by December thirty-first of tax year; payment or refund of difference after final determination
S.C. Code Ann. § 12-60-2560— Filing claim for refund; contents
S.C. Code Ann. § 12-60-2910— Request to meet with auditor regarding personal property tax assessment; written protest following conference; contents
S.C. Code Ann. § 12-60-2920— Contested case hearing following county auditor's response
S.C. Code Ann. § 12-60-2930— Payment or refund following final review of protest
S.C. Code Ann. § 12-60-2940— Claim for refund of personal property tax; request for contested case hearing following denial of claim