S.C. Code Ann. § 12-60-2120 — Property taxpayer appeal by written protest; contents

(A)(1) A property taxpayer may appeal a property tax assessment proposed by a division of the department by filing a written protest with the department.
(2) The department shall notify any affected counties of the written protest.
(B)(1) A property taxpayer may protest any denial of a tax exemption by the department for property he believes is exempt from property tax by filing a written protest with the department.
(2) If a written protest is filed by a taxpayer, other than an individual, then the department must notify any affected counties of the written protest.
(C) The protest of property taxes under this section must be mailed or delivered to either the director, or his designee, within the time limits provided in Section 12-60-2110, and the protest must include the information required in Section 12-60-450(B) and also the fair market value, special use value, if applicable, and property classification of the property the taxpayer believes is correct. If the protest claims the property is exempt, the protest must state the basis on which exemption is claimed.
(D) All appeals must be conducted as provided in Section 12-60-450(C) through (E).