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S.C. Code Ann. § 49-19-1270

Excessive or deficient assessments

1962 Code SECTION 18-507; 1952 Code SECTION 18-507; 1942 Code SECTION 6166; 1932 Code SECTION 6166; Civ

If it be determined that such uniform tax has been paid upon an excess of acreage, as found by the survey constituting a part of the Plan of Reclamation, the amount so paid upon such excess shall be refunded to the person paying it. And if it be determined by such survey that any landowner has been assessed upon a deficiency of acreage when the actual acreage is determined, the assessment shall be made on the difference.

Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.