Terms Used In South Carolina Code > Title 12 > Chapter 60 > Article 1 - General Provisions

• Administrative Law Court: means the Administrative Law Court created by § 1-23-500. 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
• 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
• Conviction: A judgement of guilt against a criminal defendant.
• county board: means the board of assessment appeals which considers appeals of property tax assessments issued by the property tax assessor for the county and which also hears appeals of refund claims of property as determined by the majority of the county assessor, county auditor, and county treasurer. See South Carolina Code 12-60-30
• Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
• Deficiency: means the amount by which a tax exceeds the amount shown on a return or report filed by a taxpayer, if any, plus the amounts previously assessed, or collected without assessment, as a deficiency. See South Carolina Code 12-60-30
• Department: means the South Carolina Department of Revenue. See South Carolina Code 12-60-30
• Department representative: means the person appointed by the department to prepare the department's determination and represent the department at the contested case hearing. See South Carolina Code 12-60-30
• Director: means the director of the department. 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
• Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) ^{Source: OCC}
• 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.
• 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.
• Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
• Internal Revenue Code: means the Internal Revenue Code as provided in § 12-6-40(A). See South Carolina Code 12-60-30
• 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.
• 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.
• 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
• person: includes any individual, trust, estate, partnership, receiver, association, company, limited liability company, corporation, or other entity or group; and
  
  (2) "individual" means a human being. See South Carolina Code 12-2-20
• Personal property: All property that is not real property.
• Property tax: means ad valorem taxes on real and personal property. See South Carolina Code 12-60-30
• Property tax assessment: means a valuation or determination of property value for annual property tax purposes arrived at by multiplying the fair market value or special use value of the property by the appropriate assessment ratio for the taxable property's classification. See South Carolina Code 12-60-30
• Property tax assessor: means the county assessor, the county auditor, the department, or a government official who issues 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
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• Special use value: means property valued pursuant to § 12-43-220(d). See South Carolina Code 12-60-30
• Statute: A law passed by a legislature.
• 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
• Writ: A formal written command, issued from the court, requiring the performance of a specific act.