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2019 South Carolina Code of Laws
Title 12 - Taxation
Chapter 60 - South Carolina Revenue Procedures Act
Section 12-60-2110. Property tax assessment protest; time for filing.
Universal Citation: SC Code § 12-60-2110 (2019)
In the case of property tax assessments made by a division of the department, protests must be filed within ninety days after the date of the property tax assessment notice. If the division does not send a taxpayer a property tax assessment notice, a protest must be filed within ninety days after the tax notice is mailed to the taxpayer. If a division of the department denies a property tax exemption, a protest must be filed within ninety days after the date the notice of denial is mailed to the taxpayer.
HISTORY: 1995 Act No. 60, Section 4A; 2003 Act No. 69, Section 3.EE, eff June 18, 2003.
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