South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-60-3330 — Administrative law judge may request department's participation in property tax matters; department may intervene
In view of the desirability of consistent property tax treatment throughout the State and of the department's oversight of county property tax matters, the administrative law judge can request the participation of the department in a case before it which arose from a property tax assessed by a county assessor or county auditor, and the department may intervene at the administrative law judge level in a case which arose from a property tax assessed by a county assessor or county auditor.
Source: official text