S.C. Code Regs. § 12-510.11

Current through Register Vol. 48, No. 5, May 24, 2024

Section 12-510.11 - Rollbacks

A. Description: Used in creating the rollback tax bill which records a reduction in property taxes due to changes in the use of the property to a lower assessment usage. Information includes names, dates, map numbers, acreage, market value, use value, assessments, roll back amounts, and applicable year.

B. Retention: 5 years, then destroy.

S.C. Code Regs. 12-510.11

Added by State Register Volume 26, Issue No. 4, eff April 26, 2002.