South Carolina Code 12-60-2545. Agricultural use appeals; attorney’s fees
Current as of: 2023 | Check for updates
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Terms Used In South Carolina Code 12-60-2545
- assessor: means a county officer or official who issues an official property tax assessment for real property. See South Carolina Code 12-60-30
- Classification: means the various categories of property subject to property tax to which specific property tax assessment ratios apply. See South Carolina Code 12-60-30
- Taxpayer: includes a licensee and an applicant for a license, issued by or administered by the department. See South Carolina Code 12-60-30
Notwithstanding § 12-60-3350, if a taxpayer appeals a county assessor‘s decision to remove the agricultural use classification from a property, the county shall pay reasonable attorney’s fees if the taxpayer prevails in the contested case hearing and the administrative law judge makes a finding that the county assessor’s decision was not reasonable.