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2017 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 37 - ASSESSMENT OF PROPERTY TAXES
Section 12-37-295. Payment of taxes not condition to qualify for exemption.
Universal Citation: SC Code § 12-37-295 (2017)
Notwithstanding any other provision of law, the payment of real property taxes on or before March fifteenth following the year for which homestead tax exemption is claimed shall not be a condition to qualify for the exemption.
HISTORY: 1980 Act No. 333, Section 1.
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