South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-60-3312

Contested hearings open to public

Official textscstatehouse.gov

Last amended: 2007 Act No. 110, SECTION 6.A, eff June 21, 2007; 2007 Act No. 116, SECTION 12.A, eff June 28, 2007. Editor's Note 2007 Acts 110 and 116 added identical versions of this section. 2007 Act No. 110, SECTION 6.B and 2007 Act No. 116, SECTION 12.B provide as follows: "This section takes effect upon approval by the Governor and applies to all tax decisions and associated information filed of record, whether or not the decision in the contested case hearing was issued before, on, or after that date."

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In this chapter (40 sections)
  1. 12-60-920 · Written statement of information relied on in making…
  2. 12-60-1310 · Denial, proposed suspension, cancellation, or revocation…
  3. 12-60-1320 · Exhaustion of prehearing remedies; request for hearing;…
  4. 12-60-1330 · Hearing after exhaustion of prehearing remedy; request for…
  5. 12-60-1340 · Emergency revocation order
  6. 12-60-1350 · Applicability of chapter
  7. 12-60-1710 · Appeal procedures for real or personal property tax…
  8. 12-60-1720 · Department to prescribe regulations, rules, procedures,…
  9. 12-60-1730 · Written protest required to appeal property tax assessment…
  10. 12-60-1740 · Tax refunds; preference over other claims
  11. 12-60-1750 · Refund of property taxes; exceptions
  12. 12-60-1755 · Crediting of erroneous property tax payments
  13. 12-60-1760 · Action pending against county officer
  14. 12-60-1770 · Small claims case
  15. 12-60-2110 · Property tax assessment protest; time for filing
  16. 12-60-2120 · Property taxpayer appeal by written protest; contents
  17. 12-60-2130 · Taxpayer or local governing body may request contested…
  18. 12-60-2140 · Payment of adjusted assessment if appeal not concluded by…
  19. 12-60-2150 · Filing claim for a refund; contents
  20. 12-60-2510 · Property tax assessment notice; contents; written notice…
  21. 12-60-2520 · Written request to meet with assessor constitutes notice…
  22. 12-60-2530 · County board of assessment appeals
  23. 12-60-2540 · Contested case hearing; time for requesting following…
  24. 12-60-2545 · Agricultural use appeals; attorney's fees
  25. 12-60-2550 · Payment of adjusted assessment if protest or appeal not…
  26. 12-60-2560 · Filing claim for refund; contents
  27. 12-60-2910 · Request to meet with auditor regarding personal property…
  28. 12-60-2920 · Contested case hearing following county auditor's response
  29. 12-60-2930 · Payment or refund following final review of protest
  30. 12-60-2940 · Claim for refund of personal property tax; request for…
  31. 12-60-3310 · Requesting contested case hearing
  32. 12-60-3312 · Contested hearings open to public
  33. 12-60-3320 · Stipulation of facts and issues in contested cases
  34. 12-60-3330 · Administrative law judge may request department's…
  35. 12-60-3340 · Contested case hearings; rules
  36. 12-60-3350 · Costs or disbursements are not allowed; exceptions
  37. 12-60-3360 · Decisions by the Administrative Law Court available to…
  38. 12-60-3370 · Bond required prior to appeal to court of appeals
  39. 12-60-3380 · Appeal of decision to court of appeals
  40. 12-60-3390 · Dismissal of action covered by chapter brought in circuit…
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