South Carolina Code of Laws
Chapter 60 - South Carolina Revenue Procedures Act
Section 12-60-1755. Crediting of erroneous property tax payments.

If a taxpayer or his agent pays property taxes in error, or the payment is erroneously credited, the treasurer shall credit the amount paid against the actual liability of the taxpayer for the tax year in question. This section applies for any tax year for which proof is provided.
HISTORY: 1995 Act No. 145, Part II, Section 119F.

Code Commissioner's Note
This section was enacted as 12-47-75 by 1995 Act No. 145, Part 11, Section 119F, and redesignated at the direction of the Code Commissioner.

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Structure South Carolina Code of Laws

South Carolina Code of Laws

Title 12 - Taxation

Chapter 60 - South Carolina Revenue Procedures Act

Section 12-60-10. Short title.

Section 12-60-20. Legislative intent.

Section 12-60-30. Definitions.

Section 12-60-40. Taxpayers' rights; waiver; time limitations suspended during stay.

Section 12-60-50. End of period falls on Saturday, Sunday, or legal holiday; legal holiday defined.

Section 12-60-60. Court, administrative law judge, or hearing officer cannot stay tax collections.

Section 12-60-70. Writ of mandamus.

Section 12-60-80. Wrongful collection of taxes; declaratory judgment; class action prohibited.

Section 12-60-90. Administrative tax process.

Section 12-60-410. Assessment of taxes; supplemental assessment; no assessment after final order; exception for fraud.

Section 12-60-420. Deficiency in state or local tax; division decisions or proposed assessments; protest.

Section 12-60-430. Failure to make report or file return or filing frivolous return; proposed assessment.

Section 12-60-440. Deficiency assessment restrictions.

Section 12-60-450. Appeal of proposed assessment; contents of written protest.

Section 12-60-460. Taxpayers' hearing; time limitation for requesting hearing.

Section 12-60-470. Taxpayers' refund claim; time for filing; contents.

Section 12-60-480. Refund after prevailing on merits of lawsuit; refund to similarly situated taxpayers.

Section 12-60-490. Application of refund to other taxes due.

Section 12-60-500. Tax refund; preference to other claims against state treasury.

Section 12-60-510. Exhaustion of prehearing remedy; request for hearing before Administrative Law Court.

Section 12-60-520. Designation as small claims case; no precedential value.

Section 12-60-910. Jeopardy assessment; notice.

Section 12-60-920. Written statement of information relied on in making jeopardy assessment; jeopardy hearings; contested case hearings; burden of proof.

Section 12-60-1310. Denial, proposed suspension, cancellation, or revocation of License; written protest; contents.

Section 12-60-1320. Exhaustion of prehearing remedies; request for hearing; time limitation.

Section 12-60-1330. Hearing after exhaustion of prehearing remedy; request for contested case hearing after determination by department.

Section 12-60-1340. Emergency revocation order.

Section 12-60-1350. Applicability of chapter.

Section 12-60-1710. Appeal procedures for real or personal property tax assessments.

Section 12-60-1720. Department to prescribe regulations, rules, procedures, forms and instructions.

Section 12-60-1730. Written protest required to appeal property tax assessment or denial of exemption; assessors must notify taxpayer of right to appeal and time limitation.

Section 12-60-1740. Tax refunds; preference over other claims.

Section 12-60-1750. Refund of property taxes; exceptions.

Section 12-60-1755. Crediting of erroneous property tax payments.

Section 12-60-1760. Action pending against county officer.

Section 12-60-1770. Small claims case.

Section 12-60-2110. Property tax assessment protest; time for filing.

Section 12-60-2120. Property taxpayer appeal by written protest; contents.

Section 12-60-2130. Taxpayer or local governing body may request contested case hearing.

Section 12-60-2140. Payment of adjusted assessment if appeal not concluded by December thirty-first of tax year; payment or refund of difference after final determination.

Section 12-60-2150. Filing claim for a refund; contents.

Section 12-60-2510. Property tax assessment notice; contents; written notice of objection.

Section 12-60-2520. Written request to meet with assessor constitutes notice of objection; written protest following conference; contents.

Section 12-60-2530. County board of assessment appeals.

Section 12-60-2540. Contested case hearing; time for requesting following board's decision.

Section 12-60-2545. Agricultural use appeals; attorney's fees.

Section 12-60-2550. Payment of adjusted assessment if protest or appeal not concluded by December thirty-first of tax year; payment or refund of difference after final determination.

Section 12-60-2560. Filing claim for refund; contents.

Section 12-60-2910. Request to meet with auditor regarding personal property tax assessment; written protest following conference; contents.

Section 12-60-2920. Contested case hearing following county auditor's response.

Section 12-60-2930. Payment or refund following final review of protest.

Section 12-60-2940. Claim for refund of personal property tax; request for contested case hearing following denial of claim.

Section 12-60-3310. Requesting contested case hearing.

Section 12-60-3312. Contested hearings open to public.

Section 12-60-3320. Stipulation of facts and issues in contested cases.

Section 12-60-3330. Administrative law judge may request department's participation in property tax matters; department may intervene.

Section 12-60-3340. Contested case hearings; rules.

Section 12-60-3350. Costs or disbursements are not allowed; exceptions.

Section 12-60-3360. Decisions by the Administrative Law Court available to public.

Section 12-60-3370. Bond required prior to appeal to court of appeals.

Section 12-60-3380. Appeal of decision to court of appeals.

Section 12-60-3390. Dismissal of action covered by chapter brought in circuit court.