South Carolina Code 12-60-1750. Refund of property taxes; exceptions
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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
Terms Used In South Carolina Code 12-60-1750
- Assessment: means the department's recording the liability of the taxpayer in the office of the department, subject to the restrictions in § 12-60-440. See South Carolina Code 12-60-30
- Property tax: means ad valorem taxes on real and personal property. See South Carolina Code 12-60-30
- taxes: means taxes, licenses, permits, fees, or other amounts, including interest, regulatory and other penalties, and civil fines, imposed by this title, or subject to assessment or collection by the department. See South Carolina Code 12-60-30
(2) for errors in valuation, unless the assessment was appealed in accordance with § 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.