Service of the notice to the owner or his agent may be made personally or by mail to the owner or agent at his last known place of residence. This may be determined from the most recent listing in the telephone directory, South Carolina Highway Department Motor Vehicle Registration List, county treasurer's records or official notice of the owner or his agent. Thereafter the owner, if he objects to the valuation and assessment, shall within 30 days of the date of the mailing of such notice, give written notice of his objection to the assessor. The assessor shall hear the objection and give the owner notice of his action. Afterwards, within 10 days of this notice, the owner may appeal from the action of the assessor to the board of assessment appeals.
Actual notice is recognized when service is made personally.
Constructive notice is the law's substitute for actual notice. It is said that constructive notice is equivalent to evidence of notice, the presumption of which is so violent that the court would not allow it to be controverted. In Williams v. Jefferson Std. This case recognized that constructive notice is a part of the law in South Carolina and when provided for by statute is as effective as personal and actual notice. Even in the course of the proceedings without a showing of injury to the adverse party, the service by mail in accordance with the statute will be regarded complete, and the party so served will not be relieved against the very strong presumption, except on clear proof that he was taken by surprise.