(A) The department shall investigate complaints and violations of this chapter as provided in this chapter and Section 40-1-80.
(B) If a complaint filed with the board involves an appraisal report that varies from a sales, lease, or exchange price, the board may decline to conduct an investigation.
(C) If a complaint filed with this board is received without a stated complainant, along with contact information and supporting documentation as to potential violations, the board may decline to conduct an investigation.
(D) The board is prohibited from conducting an investigation based solely on a dispute over the value of property for ad valorem tax purposes.
(E) A person aggrieved by a final action of the board may seek review of the decision in accordance with Section 40-1-160 and the South Carolina Administrative Procedures Act.