2018 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 4 - THE SOUTH CAROLINA DEPARTMENT OF REVENUE
Section 12-4-710. Department to determine exemptions.
Except for the exemption provided by Section 12-37-220(A)(9), the department shall determine if any property qualifies for exemption from local property taxes under Section 12-37-220 in accordance with the Constitution and general laws of this State. This determination must be made on an annual basis and the appropriate county official so advised by June first of each year by the department.
HISTORY: 1991 Act No. 50, Section 2; 1995 Act No. 125, Section 1.