S.C. Code Regs. § § 12-508.27

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

Section 12-508.27 - Rollbacks

A. Description: Rollback tax differences computed when use of property changes upon conveyance of property to a new owner. Information includes name/address, tax map number, tax district, date, class, percent, acres/lots, number of improvements, assessed value, years, market value, use value, value tax, rollback tax, year.

B. Retention: 5 years, then destroy.

S.C. Code Regs. § 12-508.27

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