If it shall be ascertained and determined that any tract or lot of land or parts thereof upon which the uniform tax authorized and levied as provided in Section 49-19-1210 has been paid will not be benefited by or receive any benefit from the completion of the plan for improvement then the uniform tax so paid upon such tract, lot or part thereof shall be refunded and paid to the person paying it.
S.C. Code § 49-19-1280