S.C. Code Regs. § 12-507.23

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

Section 12-507.23 - Homestead Exemption Records

A. Description: Records documenting homestead exemptions in the county. Information includes lists of persons who have applied for the exemption, reports of homestead tax exemptions and property values, records pertaining to state reimbursement for homestead exemptions, supplemental homestead exemption lists, homestead corrections lists, and uncompleted homestead exemptions.

B. Retention: 3 years, or until superseded, then destroy.

S.C. Code Regs. 12-507.23

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