S.C. Code § 12-60-1750

Current through 2024 Act No. 209.

Section 12-60-1750 - Refund of property taxes; exceptions

Notwithstanding any other provision of law, no refund of property taxes must be given:

(1) for a property tax exemption requiring an application, unless the application was timely filed; or

(2) for errors in valuation, unless the assessment was appealed in accordance with Section 12-60-2110, 12-60-2510, or 12-60-2910, as appropriate. For the purposes of this item, the taxation of exempt property is not an error in valuation.

S.C. Code § 12-60-1750

1995 Act No. 60, Section 4A.