South Carolina Code 12-60-2150. Filing claim for a refund; contents
(B) The department shall notify the counties affected by the claim for refund by notifying the chief executive officer, auditor, assessor, and treasurer of each affected county. A county auditor, upon notification, shall notify the chief administrative official of any local governing bodies affected by the claim for refund.
Terms Used In South Carolina Code 12-60-2150
- 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
- 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
- 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
- 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.
- 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 - 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 taxpayer: means a person who is liable for, or whose property or interest in property, is subject to, or liable for, a property tax imposed by this title. 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
- Remand: When an appellate court sends a case back to a lower court for further proceedings.
- Special use value: means property valued pursuant to § 12-43-220(d). See South Carolina Code 12-60-30
- Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
- 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
(C) The claim for refund under this section must be mailed or delivered to the department, and must include the information required in § 12-60-450(B), the fair market value, special use value, if applicable, and property classification of the property the taxpayer believes correct. If the claim for refund states the property is exempt, the claim for refund must state the basis on which exemption is claimed.
(D) The appropriate division of the department shall determine what refund is due, if any, and give the taxpayer written notice of its determination as soon as practicable after a claim has been filed, but not later than six months after the date the claim for refund was filed with the department. If the department fails to timely issue a written notice of its determination, that failure is considered a written denial of the claim for refund.
(E) A taxpayer may appeal the division’s decision by filing a written protest with the department following the procedures provided in § 12-60-2110. For purposes of complying with the provisions of § 12-60-2110, the written denial of any part of a claim for refund is the equivalent of a property tax assessment notice.
(F) The department shall consider the written protest, determine the correct property tax assessment, and issue a department determination in accordance with the provisions of § 12-60-450(E). All appeals before the department must be conducted as provided in § 12-60-450(C) through (E).
(G) Even if a taxpayer has not filed a claim for refund, where no question of fact or law is involved, and it appears from the record that money has been erroneously or illegally collected from a taxpayer or other person under a mistake of fact or law, the department may, subject to the limitations in § 12-60-1750, within the period specified in § 12-54-85 and upon making a record in writing of its reasons, order a refund to the taxpayer or other person.
(H) A property taxpayer or the local governing body who disagrees with the department determination may request a contested case hearing before the Administrative Law Court by filing the request in accordance with the Administrative Law Court rules within thirty days of the date of the department determination.
If a taxpayer requests a contested case hearing before the Administrative Law Court without exhausting his prehearing remedy because he failed to file a protest, the administrative law judge shall dismiss the action without prejudice. If the taxpayer failed to provide the department with the facts, law, and other authority supporting his position, he shall provide the department with the facts, law, and other authority he failed to present to the department earlier. The administrative law judge shall then remand the case to the department for reconsideration in light of the new facts or issues unless the department elects to forego the remand.
Upon remand the department has thirty days, or a longer period ordered by the administrative law judge, to consider the new facts and issues and amend its department determination. The department shall issue its amended department determination in the same manner as the original. The taxpayer has thirty days after the date the department amended determination was sent by first class mail or delivered to the taxpayer to again request a contested case hearing. Requests for a hearing before the Administrative Law Court must be made in accordance with its rules. If the department fails to issue its amended department determination within thirty days of the date of the remand, or a longer period ordered by the administrative law judge, the taxpayer can again request a contested case hearing. At the new hearing the facts, law, and other authority presented at the original hearing must be deemed to have been presented in a timely manner for purposes of exhausting the taxpayer’s prehearing remedy. The statute of limitations remains suspended by § 12-54-85(G) during this process.