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2017 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 60 - SOUTH CAROLINA REVENUE PROCEDURES ACT
Section 12-60-2545. Agricultural use appeals; attorney's fees.
Universal Citation: SC Code § 12-60-2545 (2017)
Notwithstanding Section 12-60-3350, if a taxpayer appeals a county assessor's decision to remove the agricultural use classification from a property, the county shall pay reasonable attorney's fees if the taxpayer prevails in the contested case hearing and the administrative law judge makes a finding that the county assessor's decision was not reasonable.
HISTORY: 2007 Act No. 57, Section 1, eff June 6, 2007.
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