2021 South Carolina Code of Laws
Title 12 - Taxation
Chapter 60 - South Carolina Revenue Procedures Act

• Section 12-60-10. Short title.
• Section 12-60-20. Legislative intent.
• Section 12-60-30. Definitions.
• Section 12-60-40. Taxpayers' rights; waiver; time limitations suspended during stay.
• Section 12-60-50. End of period falls on Saturday, Sunday, or legal holiday; legal holiday defined.
• Section 12-60-60. Court, administrative law judge, or hearing officer cannot stay tax collections.
• Section 12-60-70. Writ of mandamus.
• Section 12-60-80. Wrongful collection of taxes; declaratory judgment; class action prohibited.
• Section 12-60-90. Administrative tax process.

Subarticle 1

General Appeal Procedures

• Section 12-60-410. Assessment of taxes; supplemental assessment; no assessment after final order; exception for fraud.
• Section 12-60-420. Deficiency in state or local tax; division decisions or proposed assessments; protest.
• Section 12-60-430. Failure to make report or file return or filing frivolous return; proposed assessment.
• Section 12-60-440. Deficiency assessment restrictions.
• Section 12-60-450. Appeal of proposed assessment; contents of written protest.
• Section 12-60-460. Taxpayers' hearing; time limitation for requesting hearing.
• Section 12-60-470. Taxpayers' refund claim; time for filing; contents.
• Section 12-60-480. Refund after prevailing on merits of lawsuit; refund to similarly situated taxpayers.
• Section 12-60-490. Application of refund to other taxes due.
• Section 12-60-500. Tax refund; preference to other claims against state treasury.
• Section 12-60-510. Exhaustion of prehearing remedy; request for hearing before Administrative Law Court.
• Section 12-60-520. Designation as small claims case; no precedential value.
• Section 12-60-910. Jeopardy assessment; notice.
• Section 12-60-920. Written statement of information relied on in making jeopardy assessment; jeopardy hearings; contested case hearings; burden of proof.
• Section 12-60-1310. Denial, proposed suspension, cancellation, or revocation of License; written protest; contents.
• Section 12-60-1320. Exhaustion of prehearing remedies; request for hearing; time limitation.
• Section 12-60-1330. Hearing after exhaustion of prehearing remedy; request for contested case hearing after determination by department.
• Section 12-60-1340. Emergency revocation order.
• Section 12-60-1350. Applicability of chapter.

Subarticle 1

Provisions Applicable to All Property Tax Protests, Appeals, and Refunds

• Section 12-60-1710. Appeal procedures for real or personal property tax assessments.
• Section 12-60-1720. Department to prescribe regulations, rules, procedures, forms and instructions.
• Section 12-60-1730. Written protest required to appeal property tax assessment or denial of exemption; assessors must notify taxpayer of right to appeal and time limitation.
• Section 12-60-1740. Tax refunds; preference over other claims.
• Section 12-60-1750. Refund of property taxes; exceptions.
• Section 12-60-1755. Crediting of erroneous property tax payments.
• Section 12-60-1760. Action pending against county officer.
• Section 12-60-1770. Small claims case.
• Section 12-60-2110. Property tax assessment protest; time for filing.
• Section 12-60-2120. Property taxpayer appeal by written protest; contents.
• Section 12-60-2130. Taxpayer or local governing body may request contested case hearing.
• Section 12-60-2140. Payment of adjusted assessment if appeal not concluded by December thirty-first of tax year; payment or refund of difference after final determination.
• Section 12-60-2150. Filing claim for a refund; contents.
• Section 12-60-2510. Property tax assessment notice; contents; written notice of objection.
• Section 12-60-2520. Written request to meet with assessor constitutes notice of objection; written protest following conference; contents.
• Section 12-60-2530. County board of assessment appeals.
• Section 12-60-2540. Contested case hearing; time for requesting following board's decision.
• Section 12-60-2545. Agricultural use appeals; attorney's fees.
• Section 12-60-2550. Payment of adjusted assessment if protest or appeal not concluded by December thirty-first of tax year; payment or refund of difference after final determination.
• Section 12-60-2560. Filing claim for refund; contents.
• Section 12-60-2910. Request to meet with auditor regarding personal property tax assessment; written protest following conference; contents.
• Section 12-60-2920. Contested case hearing following county auditor's response.
• Section 12-60-2930. Payment or refund following final review of protest.
• Section 12-60-2940. Claim for refund of personal property tax; request for contested case hearing following denial of claim.

• Section 12-60-3310. Requesting contested case hearing.
• Section 12-60-3312. Contested hearings open to public.
• Section 12-60-3320. Stipulation of facts and issues in contested cases.
• Section 12-60-3330. Administrative law judge may request department's participation in property tax matters; department may intervene.
• Section 12-60-3340. Contested case hearings; rules.
• Section 12-60-3350. Costs or disbursements are not allowed; exceptions.
• Section 12-60-3360. Decisions by the Administrative Law Court available to public.
• Section 12-60-3370. Bond required prior to appeal to court of appeals.
• Section 12-60-3380. Appeal of decision to court of appeals.
• Section 12-60-3390. Dismissal of action covered by chapter brought in circuit court.