2017 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 60 - SOUTH CAROLINA REVENUE PROCEDURES ACT
Section 12-60-2120. Property taxpayer appeal by written protest; contents.
(A) A property taxpayer may appeal a property tax assessment proposed by a division of the department by filing a written protest with the department.
(B) A property taxpayer may protest any denial of a tax exemption by the department for property he believes is exempt from property tax by filing a written protest with the department.
(C) The protest of property taxes under this section must be mailed or delivered to either the director, or his designee, within the time limits provided in Section 12-60-2110, and the protest must include the information required in Section 12-60-450(B) and also the fair market value, special use value, if applicable, and property classification of the property the taxpayer believes is correct. If the protest claims the property is exempt, the protest must state the basis on which exemption is claimed.
(D) All appeals must be conducted as provided in Section 12-60-450(C) through (E).
HISTORY: 1995 Act No. 60, Section 4A.
