2013 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 60 - THE SOUTH CAROLINA REVENUE PROCEDURES ACT
SECTION 12-60-1760. Action pending against county officer.
(A) The county shall pay the reasonable attorney's fees, expenses, damages, and costs resulting from defending an action brought against a county officer for performing or attempting to perform a duty imposed on him by this title if the plaintiff prevails in the action and it affects the interest of the county. The county auditor shall ratably apportion the fees, expenses, damages, and costs among all parties, except the State, interested in the revenue involved in the action.
(B) If an action involves only a municipal levy, the municipality shall pay the attorney's fees, expenses, damages, and costs which may be awarded in the action. In such an action, a county auditor or treasurer may cause a municipality interested in the revenue involved in an action to be made a party to the action. The administrative law judge or the court in which the action is pending shall join the municipality as a party.
HISTORY: 1995 Act No. 60, Section 4A.
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