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2019 South Carolina Code of Laws
Title 12 - Taxation
Chapter 45 - County Treasurers And Collection Of Taxes
Section 12-45-420. Waiver, dismissal or reduction of penalty based on error by county.
Universal Citation: SC Code § 12-45-420 (2019)
Notwithstanding another provision of law a committee composed of the county auditor, county treasurer, and county assessor may, by a majority vote, waive, dismiss, or reduce a penalty levied against real or personal property in the case of an error by the county.
HISTORY: 2000 Act No. 399, Section 3(W)(1), eff August 17, 2000; 2015 Act No. 87 (S.379), Section 41, eff June 11, 2015.
Effect of Amendment
2015 Act No. 87, Section 41, inserted ", by a majority vote,".
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