Statutes, codes, and regulations
Code of Laws of South Carolina 1976
Title 12 - TAXATIONChapter 60 - SOUTH CAROLINA REVENUE PROCEDURES ACTArticle 9 - PROPERTY TAX PROTEST, APPEAL, AND REFUND PROCEDURES
Subarticle 1 - PROVISIONS APPLICABLE TO ALL PROPERTY TAX PROTESTS, APPEALS, AND REFUNDS
Section 12-60-1755 - Crediting of erroneous property tax payments

S.C. Code § 12-60-1755

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Current through 2024 Act No. 225.
Section 12-60-1755 - Crediting of erroneous property tax payments

If a taxpayer or his agent pays property taxes in error, or the payment is erroneously credited, the treasurer shall credit the amount paid against the actual liability of the taxpayer for the tax year in question. This section applies for any tax year for which proof is provided.

S.C. Code § 12-60-1755

1995 Act No. 145, Part II, Section 119F.

Code Commissioner's Note

This section was enacted as 12-47-75 by 1995 Act No. 145, Part 11, Section 119F, and redesignated at the direction of the Code Commissioner.