South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-60-1760

Action pending against county officer

Official textscstatehouse.gov

Last amended: 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".

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In this chapter (40 sections)
  1. 12-60-460 · Taxpayers' hearing; time limitation for requesting hearing
  2. 12-60-470 · Taxpayers' refund claim; time for filing; contents
  3. 12-60-480 · Refund after prevailing on merits of lawsuit; refund to…
  4. 12-60-490 · Application of refund to other taxes due
  5. 12-60-500 · Tax refund; preference to other claims against state…
  6. 12-60-510 · Exhaustion of prehearing remedy; request for hearing before…
  7. 12-60-520 · Designation as small claims case; no precedential value
  8. 12-60-910 · Jeopardy assessment; notice
  9. 12-60-920 · Written statement of information relied on in making…
  10. 12-60-1310 · Denial, proposed suspension, cancellation, or revocation…
  11. 12-60-1320 · Exhaustion of prehearing remedies; request for hearing;…
  12. 12-60-1330 · Hearing after exhaustion of prehearing remedy; request for…
  13. 12-60-1340 · Emergency revocation order
  14. 12-60-1350 · Applicability of chapter
  15. 12-60-1710 · Appeal procedures for real or personal property tax…
  16. 12-60-1720 · Department to prescribe regulations, rules, procedures,…
  17. 12-60-1730 · Written protest required to appeal property tax assessment…
  18. 12-60-1740 · Tax refunds; preference over other claims
  19. 12-60-1750 · Refund of property taxes; exceptions
  20. 12-60-1755 · Crediting of erroneous property tax payments
  21. 12-60-1760 · Action pending against county officer
  22. 12-60-1770 · Small claims case
  23. 12-60-2110 · Property tax assessment protest; time for filing
  24. 12-60-2120 · Property taxpayer appeal by written protest; contents
  25. 12-60-2130 · Taxpayer or local governing body may request contested…
  26. 12-60-2140 · Payment of adjusted assessment if appeal not concluded by…
  27. 12-60-2150 · Filing claim for a refund; contents
  28. 12-60-2510 · Property tax assessment notice; contents; written notice…
  29. 12-60-2520 · Written request to meet with assessor constitutes notice…
  30. 12-60-2530 · County board of assessment appeals
  31. 12-60-2540 · Contested case hearing; time for requesting following…
  32. 12-60-2545 · Agricultural use appeals; attorney's fees
  33. 12-60-2550 · Payment of adjusted assessment if protest or appeal not…
  34. 12-60-2560 · Filing claim for refund; contents
  35. 12-60-2910 · Request to meet with auditor regarding personal property…
  36. 12-60-2920 · Contested case hearing following county auditor's response
  37. 12-60-2930 · Payment or refund following final review of protest
  38. 12-60-2940 · Claim for refund of personal property tax; request for…
  39. 12-60-3310 · Requesting contested case hearing
  40. 12-60-3312 · Contested hearings open to public
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