South Carolina Code of Laws
Chapter 4 - The South Carolina Department Of Revenue
Section 12-4-730. Declaration and certification of exemption; voiding of tax notices by auditor.

The department, upon receipt of an application and upon proper investigation, may declare the real and personal property of a property owner qualifying for an exemption from ad valorem taxation identified in this chapter as exempt and shall certify the exemption to the auditor's office in the county in which the property is located. Upon certification by the department, the auditor shall void any tax notice applicable to the property.
HISTORY: 1991 Act No. 50 Section 2; 1992 Act No. 361, Section 3.

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Structure South Carolina Code of Laws

South Carolina Code of Laws

Title 12 - Taxation

Chapter 4 - The South Carolina Department Of Revenue

Section 12-4-10. Department of Revenue created.

Section 12-4-15. Departmental divisions; supervision.

Section 12-4-20. Offices, materials and supplies.

Section 12-4-30. Appointment of director; disposition of contested cases.

Section 12-4-40. Oath of office.

Section 12-4-70. Restriction on political activity and other acts of chairman interfering with or inconsistent with duties.

Section 12-4-310. Mandated powers and duties.

Section 12-4-320. Permissive powers and duties; rules, regulations, rulings, decisions; agreement or compromise as to taxpayer liabilities.

Section 12-4-325. Repealed.

Section 12-4-330. Witnesses before department.

Section 12-4-340. Authority to contract with collection agency to collect delinquent taxes.

Section 12-4-350. Contracts for computer and data processing services; confidentiality of data.

Section 12-4-360. Verification by department to retirement systems of information on individual income tax returns.

Section 12-4-370. Disposition of funds collected on warrants for distraint and funds in Warrant Revolving Fund.

Section 12-4-375. Retention and expenditure of funds from bankruptcy operations.

Section 12-4-377. Records of and disposition of funds from sale of confiscated alcoholic beverages.

Section 12-4-379. Payment of fee required for Federal Refund Offset Program.

Section 12-4-380. Report to General Assembly.

Section 12-4-385. Proposed change in policy concerning particular industry group; notice.

Section 12-4-387. Conduct of audits to promote voluntary compliance and collection of revenues.

Section 12-4-388. Fees for education and training programs, certificates of compliance and other documents, and entry into installment agreements.

Section 12-4-390. Document handling fees; disposition of bingo revenues; department employee professional licensing costs.

Section 12-4-393. Contracting with private entities to establish data mining and data warehousing capabilities within department.

Section 12-4-395. Authority to accept payment by credit card.

Section 12-4-397. Tax amnesty period.

Section 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.

Section 12-4-520. Dealings with county tax officials; oversight of county taxation matters.

Section 12-4-530. Investigation and prosecution of violations.

Section 12-4-535. Department determinations.

Section 12-4-540. Appraisal, assessment and equalization by department; appraisal, assessment and equalization of certain business property.

Section 12-4-550. Requirement for public officers, and for all persons, to furnish information in connection with taxes.

Section 12-4-560. Manuals, guides, and aids to assessment; listing of property by groups and classes.

Section 12-4-570. Report of all taxable property and its value.

Section 12-4-580. Authority allowing department to contract to collect outstanding liabilities.

Section 12-4-710. Department to determine exemptions.

Section 12-4-720. Filing of applications for exemptions.

Section 12-4-730. Declaration and certification of exemption; voiding of tax notices by auditor.

Section 12-4-740. Information to be furnished in support of request for exemption; inspection of premises.

Section 12-4-750. Revocation of exempt status; imposition of tax and penalty.