§ 12-4-510 Power to levy taxes and order reassessment of property; grant of powers previously granted to State Board of Equalization and State Board of Assessors
§ 12-4-520 Dealings with county tax officials; oversight of county taxation matters
§ 12-4-530 Investigation and prosecution of violations
§ 12-4-535 Department determinations
§ 12-4-540 Appraisal, assessment and equalization by department; appraisal, assessment and equalization of certain business property
§ 12-4-550 Requirement for public officers, and for all persons, to furnish information in connection with taxes
§ 12-4-560 Manuals, guides, and aids to assessment; listing of property by groups and classes
§ 12-4-570 Report of all taxable property and its value
§ 12-4-580 Authority allowing department to contract to collect outstanding liabilities

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

Terms Used In South Carolina Code > Title 12 > Chapter 4 > Article 5 - Powers and Duties With Respect to Property Taxes

  • Abuse: means :

    (1) physical harm, bodily injury, assault, or the threat of physical harm;

    (2) sexual criminal offenses, as otherwise defined by statute, committed against a family or household member by a family or household member. See South Carolina Code 20-4-20
  • Acquittal:
    1. Judgement that a criminal defendant has not been proved guilty beyond a reasonable doubt.
    2. A verdict of "not guilty."
     
  • Administrator: means the Administrator of the South Carolina Department of Consumer Affairs. See South Carolina Code 32-7-10
  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • affordability: means , with respect to dwelling units for sale, the mortgage amortization, taxes, insurance and condominium or association fees, if any, or, with respect to dwelling units for rent, the rent and utilities that constitute no more than thirty percent of the annual household income for low or moderate income households, adjusted by household size, for the metropolitan statistical area in which the rental dwelling unit is located, as published from time to time by the United States Department of Housing and Urban Development (HUD). See South Carolina Code 31-23-20
  • Allegation: something that someone says happened.
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Amortization: Paying off a loan by regular installments.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • 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.
  • Appraisal: A determination of property value.
  • Area of operation: means the area within the territorial boundaries of the counties entitled to representation on an authority which consists of both the real property to be disposed of by an authority as well as any other properties disposed of directly by the federal government to public or private persons or entities, other than disposal to the federal government for other defense uses, in connection with military installation closure and realignment or other federal defense site closure, realignment, or drastic downsizing, together with such areas of the surrounding community as may need planning for infrastructure improvements to support the redevelopment project area. See South Carolina Code 31-12-30
  • Arrest: Taking physical custody of a person by lawful authority.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • At need: means after the beneficiary is deceased, and "at preneed" means before the beneficiary is deceased. See South Carolina Code 32-7-10
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Authority: means a redevelopment authority created pursuant to § 31-12-40. See South Carolina Code 31-12-30
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Beneficiary: means the person who is to be the subject of the disposition, services, facilities, or merchandise described in a preneed funeral contract. See South Carolina Code 32-7-10
  • Bequest: Property gifted by will.
  • Board of directors: means the governing body of a community land trust duly elected and constituted in accordance with the bylaws of such organization. See South Carolina Code 31-23-20
  • Chief judge: The judge who has primary responsibility for the administration of a court but also decides cases; chief judges are determined by seniority.
  • Clerk of court: An officer appointed by the court to work with the chief judge in overseeing the court's administration, especially to assist in managing the flow of cases through the court and to maintain court records.
  • Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
  • Common trust fund: means a trust in which the proceeds of more than one funeral contract may be held by the trustee. See South Carolina Code 32-7-10
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • 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.
  • Counterclaim: A claim that a defendant makes against a plaintiff.
  • Court: means the Family Court. See South Carolina Code 20-4-20
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Decedent: A deceased person.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Department: means the South Carolina Department of Consumer Affairs. See South Carolina Code 32-7-10
  • Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
  • Devise: To gift property by will.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • Docket: A log containing brief entries of court proceedings.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Executor: A male person named in a will to carry out the decedent
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Federal Reserve System: The central bank of the United States. The Fed, as it is commonly called, regulates the U.S. monetary and financial system. The Federal Reserve System is composed of a central governmental agency in Washington, D.C. (the Board of Governors) and twelve regional Federal Reserve Banks in major cities throughout the United States. Source: OCC
  • Fiduciary: A trustee, executor, or administrator.
  • Financial institution: means a bank, trust company, or savings and loan association authorized by law to do business in this State. See South Carolina Code 32-7-10
  • First option to purchase: means the right of a CLT to purchase, at a formula-determined price, any improvements, leasehold interests or any other interests of a lessee of property the underlying title of which is vested in the CLT, or which is the subject of restrictive covenants as to continued affordability, which covenants are enforceable by the CLT. See South Carolina Code 31-23-20
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Formula-determined price: means a price determined by means of a predetermined calculation which is contained in a ground lease between a CLT and a lessee which is related to the resale price of any building or other improvements situated on land owned by a CLT or encumbered with a covenant enforceable by a CLT and is intended to maintain the affordability of the building or other improvements. See South Carolina Code 31-23-20
  • Fraud: Intentional deception resulting in injury to another.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Household member: means :

    (i) a spouse;

    (ii) a former spouse;

    (iii) persons who have a child in common;

    (iv) a male and female who are cohabiting or formerly have cohabited. See South Carolina Code 20-4-20
  • Housing development and support organization: means a nonprofit organization that has the ability under its articles of incorporation and bylaws to:

    (a) acquire parcels of land for use as affordable housing with the intention of entering into long-term ground leases;

    (b) convey ownership of any structural improvements located on such leased parcels to various lessees;

    (c) retain a preemptive option to purchase any such improvements at a formula-determined price; and

    (d) provide organizational support, technical assistance, education, training and community support to its members. See South Carolina Code 31-23-20
  • In forma pauperis: In the manner of a pauper. Permission given to a person to sue without payment of court fees on claim of indigence or poverty.
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
  • Interrogatories: Written questions asked by one party of an opposing party, who must answer them in writing under oath; a discovery device in a lawsuit.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Juror: A person who is on the jury.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Leasehold interest: means the interest of a lessee under a ground lease. See South Carolina Code 31-23-20
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Low-income: means aggregate household income at or below eighty percent of the area median income, as determined by HUD. See South Carolina Code 31-23-20
  • marital property: as used in this article means all real and personal property which has been acquired by the parties during the marriage and which is owned as of the date of filing or commencement of marital litigation as provided in § 20-3-620 regardless of how legal title is held, except the following, which constitute nonmarital property:

    (1) property acquired by either party by inheritance, devise, bequest, or gift from a party other than the spouse;

    (2) property acquired by either party before the marriage and property acquired after the happening of the earliest of:

    (a) entry of a pendente lite order in a divorce or separate maintenance action;

    (b) formal signing of a written property or marital settlement agreement; or

    (c) entry of a permanent order of separate maintenance and support or of a permanent order approving a property or marital settlement agreement between the parties;

    (3) property acquired by either party in exchange for property described in items (1) and (2) of this section;

    (4) property excluded by written contract of the parties. See South Carolina Code 20-3-630
  • Member-based: means an organization the membership of which is open to all adult residents of the geographic area served by the organization, and that the members of the organization's board of directors are directly elected by the membership as provided in the bylaws of the organization. See South Carolina Code 31-23-20
  • Moderate-income: means aggregate household income between eighty percent and one hundred and twenty percent of area median income, as determined by HUD. See South Carolina Code 31-23-20
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Municipality: means an incorporated municipality of this State. See South Carolina Code 31-12-30
  • National Bank: A bank that is subject to the supervision of the Comptroller of the Currency. The Office of the Comptroller of the Currency is a bureau of the U.S. Treasury Department. A national bank can be recognized because it must have "national" or "national association" in its name. Source: OCC
  • Oath: A promise to tell the truth.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Obligations: means bonds, notes, or other evidence of indebtedness issued by the municipality to carry out a redevelopment project or to refund outstanding obligations. See South Carolina Code 31-12-30
  • Order of protection: means an order of protection issued to protect the petitioner or minor household members from the abuse of another household member where the respondent has received notice of the proceedings and has had an opportunity to be heard. See South Carolina Code 20-4-20
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • person: means an individual, partnership, limited liability company, corporation, club, association, governmental entity, or other legal entity. See South Carolina Code 31-18-20
  • Personal property: All property that is not real property.
  • Personal property: includes all goods, classified as equipment, used or bought for use primarily in the operation of the federal defense facility, not to include inventory, consumer goods, or farm products, as defined in §§ 36-2-105 and 36-9-109. See South Carolina Code 31-12-30
  • Petitioner: means the person alleging abuse in a petition for an order of protection. See South Carolina Code 20-4-20
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
  • Plea agreement: An arrangement between the prosecutor, the defense attorney, and the defendant in which the defendant agrees to plead guilty in exchange for special considerations. Source:
  • Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
  • Preneed funeral contract: means a contract which has for its purpose the furnishing or performance of funeral services or the furnishing or delivery of personal property, merchandise, or services of any nature in connection with the final disposition of a dead human body to be furnished or delivered at a time determinable by the death of the person whose body is to be disposed of, but does not mean the furnishing of a cemetery lot, crypt, niche, mausoleum, grave marker, or monument. See South Carolina Code 32-7-10
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Provider: means a funeral home licensed in this State which is the entity providing services and merchandise pursuant to a preneed funeral contract and is designated trustee of all funds. See South Carolina Code 32-7-10
  • Public funding: means financial resources provided by a federal, state, regional, or local governmental organization or by a local or regional housing trust fund or housing authority. See South Carolina Code 31-23-20
  • Public support: means nonfinancial resources that may include donated land or the conveyance of publicly owned property or the assignment of the first right to purchase reduced price housing units obtained from a private developer as a result of local government regulatory mandates or incentives. See South Carolina Code 31-23-20
  • Purchaser: means the person who is obligated to make payments under a preneed funeral contract. See South Carolina Code 32-7-10
  • Quorum: The number of legislators that must be present to do business.
  • range: means an area that is:

    (a) designated, utilized, and operated by a person for the firing of firearms; where

    (b) the firing of firearms is the usual, regular, and primary activity occurring in the area; and where

    (c) the improvements, size, geography, and vegetation of the area are such that a projectile discharged from a firearm at a target would not reasonably be expected to escape its boundaries by virtue of the trajectory of the projectile, or by virtue of a backstop, berm, bullet trap, impact barrier, or similar device designed to prevent the escape of such projectiles. See South Carolina Code 31-18-20
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Real property: includes all property assessed under authority of § 12-4-540 when the term is used in this chapter with regard to tax increment financing. See South Carolina Code 31-12-30
  • Redevelopment plan: means the comprehensive program of the authority for redevelopment intended by the payment of redevelopment costs to redevelop properties scheduled for disposal which may tend to return properties to the tax rolls, replace lost jobs, and integrate the properties back into the community, enhancing the tax bases of the taxing districts which extend into the project redevelopment area and the economic health of the community in which it lies. See South Carolina Code 31-12-30
  • Redevelopment project: means buildings, improvements, including street improvements, water, sewer and storm drainage facilities, parking facilities, and recreational facilities. See South Carolina Code 31-12-30
  • Redevelopment project area: means an area within the incorporated area of a municipality and designated pursuant to § 31-12-200, which is not less in the aggregate than one and one-half acres. See South Carolina Code 31-12-30
  • Redevelopment project costs: means and includes the total of all reasonable or necessary costs incurred or estimated to be incurred and any costs incidental to a redevelopment project. See South Carolina Code 31-12-30
  • Remand: When an appellate court sends a case back to a lower court for further proceedings.
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • Seller: means a licensed funeral director in this State who is directly employed by the provider. See South Carolina Code 32-7-10
  • Sequester: To separate. Sometimes juries are sequestered from outside influences during their deliberations.
  • Service of process: The service of writs or summonses to the appropriate party.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Statute: A law passed by a legislature.
  • Subpoena: A command to a witness to appear and give testimony.
  • Subpoena duces tecum: A command to a witness to produce documents.
  • substantial change in the use: means that the current primary use of the range no longer represents the activity previously engaged in at the range. See South Carolina Code 31-18-20
  • Summons: Another word for subpoena used by the criminal justice system.
  • Taxing districts: means counties, incorporated municipalities, schools, special purpose districts, and any other municipal corporations or districts with the power to levy taxes. See South Carolina Code 31-12-30
  • Temporary restraining order: Prohibits a person from an action that is likely to cause irreparable harm. This differs from an injunction in that it may be granted immediately, without notice to the opposing party, and without a hearing. It is intended to last only until a hearing can be held.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Trustee: A person or institution holding and administering property in trust.
  • Venue: The geographical location in which a case is tried.
  • Verdict: The decision of a petit jury or a judge.
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.