Terms Used In South Carolina Code > Title 12 > Chapter 60 > Article 5 - State Revenue Appeals Procedure

• 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
• 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.
• 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
• 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.
• Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
• 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 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
• 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.
• Fraud: Intentional deception resulting in injury to another.
• 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.
• Lawsuit: A legal action started by a plaintiff against a defendant based on a complaint that the defendant failed to perform a legal duty, resulting in harm to the plaintiff.
• Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
• 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
• Mathematical or clerical error: means :
  
  (a) an error in addition, subtraction, multiplication, or division shown on a return;
  
  (b) an incorrect use of a table provided by the department for use with a return, if the incorrect use is apparent from the existence of other information on the return;
  
  (c) an omission of information which is required to be supplied on the return to substantiate an entry on the return; or
  
  (d) an entry of a deduction or credit item in an amount which exceeds the statutory limit that is either:
  
  (i) a specified monetary amount; or
  
  (ii) a percentage, ratio, or fraction, if the items entering into the application of that limit appear on the return. 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
• Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
• 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
• Remand: When an appellate court sends a case back to a lower court for further proceedings.
• State tax: means taxes, licenses, permits, fees, or other amounts, including interest and penalties, imposed by this title, or assessed or collected by the department, except property taxes. See South Carolina Code 12-60-30
• Statute: A law passed by a legislature.
• 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
• Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.