South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-45-420 — Waiver, dismissal or reduction of penalty based on error by county

Notwithstanding another provision of law a committee composed of the county auditor, county treasurer, and county assessor may, by a majority vote, waive, dismiss, or reduce a penalty levied against real or personal property in the case of an error by the county.

Last amended: 2000 Act No. 399, SECTION 3(W)(1), eff August 17, 2000; 2015 Act No. 87 (S.379), SECTION 41, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 41, inserted ", by a majority vote,".

Source: official text