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2017 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 60 - SOUTH CAROLINA REVENUE PROCEDURES ACT
Section 12-60-1770. Small claims case.
Universal Citation: SC Code § 12-60-1770 (2017)
A taxpayer who requests a contested case hearing before the Administrative Law Court pursuant to this article may avail himself of the small claims case provisions of Section 12-60-520 if the case otherwise meets the requirements of that section. In an action commenced by a county assessor or auditor, the taxpayer in his response to the county assessor's or auditor's request, may designate the case a small claims case if no more than ten thousand dollars of taxes and penalties, not including interest, are in controversy at the time the taxpayer's response is made.
HISTORY: 1995 Act No. 60, Section 4A.
Subarticle 5
Protests, Appeals, and Refunds for Property Valued by the Department-Exemption Determinations
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