South Carolina Code 12-60-450. Appeal of proposed assessment; contents of written protest
(B) The written protest must contain:
Terms Used In South Carolina Code 12-60-450
- Administrative Law Court: means the Administrative Law Court created by § 1-23-500. See South Carolina Code 12-60-30
- Affected county: means , for property tax purposes, a county that administers property tax collections for its own jurisdiction or for another local governing body and is in a property tax dispute with a taxpayer. See South Carolina Code 12-60-30
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- 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
- 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
- Chief administrative official: means , for property tax purposes, the official identified in § 8-13-1110(B)(6). See South Carolina Code 12-60-30
- Chief executive officer: means , for property tax purposes, the official identified in § 8-13-1110(B)(5). See South Carolina Code 12-60-30
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Department: means the South Carolina Department of Revenue. See South Carolina Code 12-60-30
- Department determination: means the final determination within the department from which a taxpayer or a local governing body, as applicable, may request a contested case hearing before the Administrative Law Court. See South Carolina Code 12-60-30
- Division decision: means a decision by a division of the department that affects the rights or obligations of a person for which no specific appeals rights are provided by this act. See South Carolina Code 12-60-30
- Local governing body: means , for property tax purposes, the governing body of a county, municipality, or other political subdivision that is entitled to receive any portion of the tax revenue generated from a property tax assessment. See South Carolina Code 12-60-30
- Proposed assessment: means the first written notice sent or given to the taxpayer stating that a division within the department has concluded that a tax is due. See South Carolina Code 12-60-30
- Protest: means a written appeal of a proposed assessment or a division decision made in accordance with this chapter. 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
- Taxpayer: includes a licensee and an applicant for a license, issued by or administered by the department. See South Carolina Code 12-60-30
(1) the name, address, and telephone number of the taxpayer;
(2) the appropriate taxpayer identification number or numbers;
(3) if relevant, the tax period or date for which the tax was proposed;
(4) if relevant, the nature and kind of tax in dispute;
(5) a statement of facts supporting the taxpayer’s position;
(6) a statement outlining the reasons for the appeal, including law or other authority upon which the taxpayer relies; and
(7) other relevant information the department may reasonably prescribe. The taxpayer does not need to provide legal or other authority, as provided in item (6), if the total amount of the proposed assessment is less than two thousand five hundred dollars, unless the taxpayer is a partnership, an "S" corporation, an exempt organization, or an employee plan and the proposed tax is imposed by Chapter 6, 11, or 13 of this title.
(C) The filing of an appeal of a proposed assessment as provided in subsection (A) extends the time for assessment as provided in § 12-54-85(G).
(D)(1) After the protest is filed, the taxpayer and department shall stipulate the facts and issues upon which they can agree and may attempt to settle the case.
(2) If the taxpayer fails to respond or participate in this process with the department, the department may view the appeal as abandoned and make a department determination using information provided in accordance with § 12-60-30(15)(c)(iii).
(E)(1) The department shall make a department determination using the information provided by the taxpayer in accordance with § 12-60-30(15)(c)(iii).
(2) A department determination must be in writing and must:
(a) be sent by first class mail or delivered to the taxpayer and any affected county;
(b) explain the basis for the department’s determination;
(c) inform the taxpayer and any affected county of the right to request a contested case hearing; and
(d) if a proposed assessment was protested, explain that the taxes will be assessed in thirty days and payment demanded unless the taxpayer or any local governing body requests a contested case hearing.
(3) The department must issue the department determination not later than one year after the date the written protest or claim was filed with the department by the taxpayer unless the department requests and is granted an extension of time not to exceed six months from the Administrative Law Court. Upon failure of the department to timely issue the department determination, the department shall notify the taxpayer and any affected county of the right to request a contested case hearing before the Administrative Law Court for a determination of the tax controversy. A request for a contested case hearing before the Administrative Law Court must be made in accordance with its rules and must be made within thirty days after the date the department’s notice was sent by first class mail or delivered to the taxpayer or any affected county.
(4) In order to comply with the provisions of this section requiring the department to notify affected counties, the department shall notify the chief executive officer, auditor, assessor, and treasurer of each affected county. The county auditor, upon notification, shall notify any local governing bodies by notifying the chief administrative official of each local governing body.