South Carolina Code 12-60-2520. Written request to meet with assessor constitutes notice of objection; written protest following conference; contents
(B) If, upon examination of the property taxpayer‘s written objection, the county assessor agrees with the taxpayer, the county assessor must correct the error. If, upon the examination, the county assessor does not agree with the taxpayer, the assessor shall schedule a conference with the property taxpayer within thirty days of the date of the request for a meeting or as soon after that as practical. If the matter is not resolved at the conference, the assessor shall advise the property taxpayer of the right to protest and provide the taxpayer a form on which to file the protest. The property taxpayer has thirty days after the date of the conference to file a written protest with the assessor. The protest must contain:
Terms Used In South Carolina Code 12-60-2520
- 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
- 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
- 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
- Department: means the South Carolina Department of Revenue. 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.
- Freedom of Information Act: A federal law that mandates that all the records created and kept by federal agencies in the executive branch of government must be open for public inspection and copying. The only exceptions are those records that fall into one of nine exempted categories listed in the statute. Source: OCC
- 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
- Special use value: means property valued pursuant to § 12-43-220(d). 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 property taxpayer;
(2) a description of the property in issue;
(3) a statement of facts supporting the taxpayer’s position;
(4) a statement outlining the reasons for the appeal, including any law or other authority, upon which the taxpayer relies; and
(5) the value and classification which the property taxpayer considers the fair market value, special use value, if applicable, and the proper classification.
The taxpayer may use the form prepared by the department, but use of the form is not mandatory.
(C) The assessor shall respond to the written protest and the response must:
(1) be in writing;
(2) be mailed to the property taxpayer by first class mail within thirty days of the date of receipt of the property taxpayer’s protest or as soon thereafter as practical;
(3) include a statement of the initial property tax assessment and the redetermined property tax assessment;
(4) state that the redetermined property tax assessment will become final if the property taxpayer does not appeal the property tax assessment to the county board of assessment appeals; and
(5) inform the taxpayer of procedures for all further appeals.
(D) The assessor may amend, modify, or rescind any property tax assessment, except claims relating to property tax exemptions.
(E) Each protest and each response must be filed and maintained at the office of the assessor for four years, and must be made available for examination and copying by any property taxpayer, at the taxpayer’s expense pursuant to Chapter 4 of Title 30, the Freedom of Information Act.