S.C. Code Regs. § § 12-507.22

Current through Register Vol. 48, No. 11, November 22, 2024

Section 12-507.22 - Rollbacks

A. Description: Rollback of tax assessments due to changes in the use of the property to a lower assessment usage. Information includes parcel number, legal owner, owner's name, address, soil types, market value, remarks, date and initials, district tax year, assessment, and previous owner.

B. Retention: 5 years, then destroy.

S.C. Code Regs. § 12-507.22

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