South Carolina Code 12-60-3330. Administrative law judge may request department’s participation in property tax matters; department may intervene
Current as of: 2023 | Check for updates
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Terms Used In South Carolina Code 12-60-3330
- assessor: means a county officer or official who issues an official property tax assessment for real property. See South Carolina Code 12-60-30
- auditor: means a county officer or official who issues an official property tax assessment for personal property. See South Carolina Code 12-60-30
- Department: means the South Carolina Department of Revenue. See South Carolina Code 12-60-30
- Oversight: Committee review of the activities of a Federal agency or program.
- Property tax: means ad valorem taxes on real and personal property. See South Carolina Code 12-60-30
In view of the desirability of consistent property tax treatment throughout the State and of the department‘s oversight of county property tax matters, the administrative law judge can request the participation of the department in a case before it which arose from a property tax assessed by a county assessor or county auditor, and the department may intervene at the administrative law judge level in a case which arose from a property tax assessed by a county assessor or county auditor.