South Carolina Code of Laws
Chapter 1 - General Provisions
Section 6-1-1020. Refunds of impact fees.

(A) An impact fee must be refunded to the owner of record of property on which a development impact fee has been paid if:
(1) the impact fees have not been expended within three years of the date they were scheduled to be expended on a first-in, first-out basis; or
(2) a building permit or permit for installation of a manufactured home is denied.
(B) When the right to a refund exists, the governmental entity shall send a refund to the owner of record within ninety days after it is determined by the entity that a refund is due.
(C) A refund must include the pro rata portion of interest earned while on deposit in the impact fee account.
(D) A person entitled to a refund has standing to sue for a refund pursuant to this article if there has not been a timely payment of a refund pursuant to subsection (B) of this section.
HISTORY: 1999 Act No. 118, Section 1.

Structure South Carolina Code of Laws

South Carolina Code of Laws

Title 6 - Local Government - Provisions Applicable to Special Purpose Districts and Other Political Subdivisions

Chapter 1 - General Provisions

Section 6-1-10. Power of political subdivisions to proceed under legislation dealing with bankruptcy or composition of indebtedness.

Section 6-1-20. Contractual agreements to provide joint public facilities and services authorized.

Section 6-1-30. Counties and municipalities authorized to implement Title I of the Housing and Community Development Act of 1974.

Section 6-1-35. Preservation and protection of cemeteries.

Section 6-1-40. Interstate extension of water and sewer systems.

Section 6-1-50. Financial report required.

Section 6-1-70. Prohibition on real estate transfer fees; exceptions.

Section 6-1-75. Allocation of aid to counties based on population of annexed areas.

Section 6-1-80. Budget adoption.

Section 6-1-85. Monitor, review of tax burden borne by certain classes of property; determination and estimation of tax incidence; publication of reports.

Section 6-1-90. Authorization of gifts to certain volunteer service personnel.

Section 6-1-110. Moratorium prohibited; notification requirement.

Section 6-1-120. Confidentiality of county or municipal taxpayer information.

Section 6-1-130. Political subdivisions; scope of authority to set minimum wage rates.

Section 6-1-140. Advisory referenda regarding activities of local or regional hospitals.

Section 6-1-150. Derelict mobile homes; removal and sale.

Section 6-1-160. Authority to adopt policy to permit invocation to open meeting of public body; definitions.

Section 6-1-170. Preemption of local ordinance relating to immigration; civil actions.

Section 6-1-180. Conditions under which special purpose districts may transfer works of art.

Section 6-1-190. Ambulance service designated an essential service.

Section 6-1-300. Definitions.

Section 6-1-310. Prohibition on imposition of new local taxes.

Section 6-1-315. Limitation on imposition or increase of business license and real estate professional and auctioneer fees.

Section 6-1-320. Millage rate increase limitation; exceptions.

Section 6-1-330. Local fee imposition limitations.

Section 6-1-400. Business license tax standardization; computation of business license tax.

Section 6-1-410. Service of notice of assessment of business license tax; appealing notice of final assessment.

Section 6-1-420. Assistance in collection of business license tax due; private right of action.

Section 6-1-500. Short title.

Section 6-1-510. Definitions.

Section 6-1-520. Imposition of local accommodations tax.

Section 6-1-530. Use of revenue from local accommodations tax.

Section 6-1-540. Cumulative rate of local accommodations tax.

Section 6-1-550. Local accommodations tax revenue upon annexation.

Section 6-1-560. Real estate agents required to report when rental property listing dropped.

Section 6-1-570. Remitting tax to local governing body; frequency determined by estimated average amounts.

Section 6-1-610. Short title.

Section 6-1-620. Definitions.

Section 6-1-630. Beach preservation fee; referendum.

Section 6-1-640. Use of revenue generated by beach preservation fee.

Section 6-1-650. Notice of dropped rental property.

Section 6-1-660. Fees remitted to local governing body.

Section 6-1-700. Short title.

Section 6-1-710. Definitions.

Section 6-1-720. Imposition of local hospitality tax.

Section 6-1-730. Use of revenue from local hospitality tax.

Section 6-1-740. Cumulative rate of local hospitality tax.

Section 6-1-750. Local hospitality tax revenue upon annexation.

Section 6-1-760. Ordinances prior to March 15, 1997; calculation; revenue.

Section 6-1-770. Remitting tax to local governing body; frequency determined by estimated average amounts.

Section 6-1-810. Short title; findings.

Section 6-1-815. Implementation of article by municipality or county.

Section 6-1-820. Sharing of data between implementing jurisdictions and Department of Revenue; notices in annual property tax notices; civil penalties.

Section 6-1-825. Identification of "rent by owner" websites; requests to post statement on websites regarding licensing, fees, and taxes.

Section 6-1-910. Short title.

Section 6-1-920. Definitions.

Section 6-1-930. Developmental impact fee.

Section 6-1-940. Amount of impact fee.

Section 6-1-950. Procedure for adoption of ordinance imposing impact fees.

Section 6-1-960. Recommended capital improvements plan; notice; contents of plan.

Section 6-1-970. Exemptions from impact fees.

Section 6-1-980. Calculation of impact fees.

Section 6-1-990. Maximum impact fee; proportionate share of costs of improvements to serve new development.

Section 6-1-1000. Fair compensation or reimbursement of developers for costs, dedication of land or oversize facilities.

Section 6-1-1010. Accounting; expenditures.

Section 6-1-1020. Refunds of impact fees.

Section 6-1-1030. Appeals.

Section 6-1-1040. Collection of development impact fees.

Section 6-1-1050. Permissible agreements for payments or construction or installation of improvements by fee payors and developers; credits and reimbursements.

Section 6-1-1060. Article shall not affect existing laws.

Section 6-1-1070. Shared funding among units of government; agreements.

Section 6-1-1080. Exemptions; water or wastewater utilities.

Section 6-1-1090. Annexations by municipalities.

Section 6-1-2000. Taxation or revenue authority by political subdivisions.

Section 6-1-2010. Compliance with public notice or public hearing requirements.