South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 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.

Last amended: 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.

Source: official text