If a homestead exemption is granted pursuant to Section 12-37-250 or a residential classification is made pursuant to Section 12-43-220(c) after payment of the property tax for that year, a resulting overpayment must be refunded to the owner of record at the time the exemption is granted or the classification is made.
HISTORY: 2000 Act No. 399, Section 3(X)(1), eff January 1, 2001.
Structure South Carolina Code of Laws
Chapter 45 - County Treasurers And Collection Of Taxes
Section 12-45-15. County treasurers; continuing education requirements.
Section 12-45-17. County tax collector education requirements.
Section 12-45-20. Term of office; failure to complete term.
Section 12-45-30. Suspension and removal from office.
Section 12-45-35. Deputy treasurer.
Section 12-45-40. Publication of notice of certain tax rates.
Section 12-45-60. Only taxes on duplicates or ordered by auditor shall be collected.
Section 12-45-75. Installment payments of property tax.
Section 12-45-78. Refund of overpayments.
Section 12-45-80. County treasurer may attend at convenient places to collect tax.
Section 12-45-90. Media of payment.
Section 12-45-140. Apportionment of taxes and costs in case of transfer subsequent to assessment.
Section 12-45-150. Apportionment, prior to sale under tax execution, in case of mortgaged property.
Section 12-45-160. Procedure in apportionment cases.
Section 12-45-170. Apportionment applies to municipal taxes.
Section 12-45-180. Penalties on delinquent taxes; collection; execution.
Section 12-45-185. Waiver of penalties.
Section 12-45-220. Investments by county treasurers.
Section 12-45-260. Monthly report to county supervisor.
Section 12-45-300. Delinquent list; entry information; charge to treasurer.
Section 12-45-400. Delegation of duty to seize property of defaulting taxpayer.
Section 12-45-410. Application of payments by delinquent taxpayers.
Section 12-45-420. Waiver, dismissal or reduction of penalty based on error by county.
Section 12-45-430. Issuance of tax receipt; conditions; acceptance of lesser amount.