Section 12-37-610 - Persons liable for taxes and assessments on real property(A) Each person is liable to pay taxes and assessments on the real property that, as of December thirty-first of the year preceding the tax year, he owns in fee, for life, or as trustee, as recorded in the public records for deeds of the county in which the property is located, or on the real property that, as of December thirty-first of the year preceding the tax year, he has care of as guardian, executor, or committee or may have the care of as guardian, executor, trustee, or committee.(B) Notwithstanding any other provision of law, a veteran of the Armed Forces of the United States, who is permanently and totally disabled as a result of a service-connected disability and who files with the department a certificate signed by the county service officer certifying this disability, and who otherwise meets the requirements of Section 12-37-220(B)(1) may immediately claim the exemption for the entire year in which the disability occurs. A surviving spouse may immediately claim the exemption for the entire year in the same manner as the veteran regardless of whether the veteran applied, filed for, or claimed the exemption. Additionally, a veteran who is permanently and totally disabled for any part of the year, or surviving spouse thereof, is entitled to the exemption for the entire year. In a year in which a disabled veteran, or surviving spouse thereof, owns a property for less than a year, any other owner, who is not a disabled veteran, or otherwise entitled to an exemption, is responsible for the property tax accrued on the property for the time in which he owned the property.Amended by 2024 S.C. Acts, Act No. 116 (HB 3116),s 1, eff. 3/11/2024, app. to tax years beginning after 2023 and any open period less than three years.2000 Act No. 399, Section 3(X)(2), eff 1/1/2001; 1996 Act No. 431, Section 21; 1882 (17) 983; R. S. 218; G. S. 165; Civ. C. '02 Section 261; Civ. C. '12 Section 288; Civ. C. '22 Section 336; 1932 Code Section 2567; 1942 Code Section 2567; 1952 Code Section 65-1611; 1962 Code Section 65-1611.