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2019 South Carolina Code of Laws
Title 12 - Taxation
Chapter 45 - County Treasurers And Collection Of Taxes
Section 12-45-78. Refund of overpayments.
Universal Citation: SC Code § 12-45-78 (2019)
If a homestead exemption is granted pursuant to Section 12-37-250 or a residential classification is made pursuant to Section 12-43-220(c) after payment of the property tax for that year, a resulting overpayment must be refunded to the owner of record at the time the exemption is granted or the classification is made.
HISTORY: 2000 Act No. 399, Section 3(X)(1), eff January 1, 2001.
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