(A) The county shall pay the reasonable attorney's fees, expenses, damages, and costs resulting from defending an action brought against a county officer for performing or attempting to perform a duty imposed on him by this title if the plaintiff prevails in the action and it affects the interest of the county. The county may ratably apportion the fees, expenses, damages, and costs among all parties, except the State, interested in the revenue involved in the action.
(B) If an action involves only a municipal levy, the municipality shall pay the attorney's fees, expenses, damages, and costs which may be awarded in the action. In such an action, the county may cause a municipality interested in the revenue involved in an action to be made a party to the action. The Administrative Law Judge or the court in which the action is pending shall join the municipality as a party.
HISTORY: 1995 Act No. 60, Section 4A; 2015 Act No. 87 (S.379), Section 67, eff June 11, 2015.
Effect of Amendment
2015 Act No. 87, Section 67, in (A), substituted "The county may" for "The county auditor shall"; and in (B), substituted "the county may" for "a county auditor or treasurer may", and substituted "The Administrative Law Judge" for "The administrative law judge".
Structure South Carolina Code of Laws
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 12-60-440. 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 12-60-490. Application of refund to other taxes due.
Section 12-60-500. Tax refund; preference to other claims against state treasury.
Section 12-60-520. Designation as small claims case; no precedential value.
Section 12-60-910. Jeopardy assessment; notice.
Section 12-60-1320. Exhaustion of prehearing remedies; request for hearing; time limitation.
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 12-60-1740. 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 12-60-2150. Filing claim for a refund; contents.
Section 12-60-2510. Property tax assessment notice; contents; written notice of objection.
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 12-60-2560. Filing claim for refund; 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 12-60-3310. 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 12-60-3340. 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.