2017 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 4 - THE SOUTH CAROLINA DEPARTMENT OF REVENUE
Section 12-4-730. Declaration and certification of exemption; voiding of tax notices by auditor.

Universal Citation: SC Code § 12-4-730 (2017)

The department, upon receipt of an application and upon proper investigation, may declare the real and personal property of a property owner qualifying for an exemption from ad valorem taxation identified in this chapter as exempt and shall certify the exemption to the auditor's office in the county in which the property is located. Upon certification by the department, the auditor shall void any tax notice applicable to the property.

HISTORY: 1991 Act No. 50 Section 2; 1992 Act No. 361, Section 3.

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