reglab/housing_qa huggingface dataset:
SC Code § 12-60-2140 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 60 - South Carolina Revenue Procedures Act|Section 12-60-2140. Payment of adjusted assessment if appeal not concluded by December thirty-first of tax year; payment or refund of difference after final determination.

 (A) If it is reasonably expected that the appeal will not be resolved by December thirty-first of the tax year, the department shall notify the auditor of the county where the property is located to adjust the property tax assessment of property under protest to eighty percent of the protested property tax assessment, or any valuation greater than eighty percent agreed to in writing by the taxpayer, and enter the adjusted property tax assessment on the tax duplicate. The tax must be paid as in other cases.  (B) After a final determination, if the property tax assessment is greater than the adjusted property tax assessment, a corrected property tax assessment must be made and entered. Interest determined in accordance with Section 12-54-25 must be collected in the same manner as the tax.  (C) After a final determination, if the property tax assessment is less than the adjusted property tax assessment, a corrected property tax assessment must be made and entered, provided that a refund is not due for any tax year before the three tax years immediately preceding the final determination unless the Administrative Law Court approves the refund. The overpayment of tax must be refunded together with interest determined in accordance with Section 12-54-25 on the overpayment.  (D) For purposes of this section, the "final determination" includes the decision of the Administrative Law Court or court if the property tax assessment was heard by the Administrative Law Court or appealed to a court as provided in this subarticle.  HISTORY: 1995 Act No. 60, Section 4A; 2018 Act No. 265 (S.1043), Section 8.E, eff October 3, 2018.  Effect of Amendment  2018 Act No. 265, Section 8.E, in (C), in the first sentence, inserted ", provided that a refund is not due for any tax year before the three tax years immediately preceding the final determination unless the Administrative Law Court approves the refund" at the end.
SC Code § 12-60-2520 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 60 - South Carolina Revenue Procedures Act|Section 12-60-2520. Written request to meet with assessor constitutes notice of objection; written protest following conference; contents.

 (A) A property taxpayer may object to a property tax assessment made by a county assessor by requesting in writing to meet with the assessor within the time limits provided in Section 12-60-2510. This written request is a notice of objection for purposes of this subarticle.  (B) If, upon examination of the property taxpayer's written objection, the county assessor agrees with the taxpayer, the county assessor must correct the error. If, upon the examination, the county assessor does not agree with the taxpayer, the assessor shall schedule a conference with the property taxpayer within thirty days of the date of the request for a meeting or as soon after that as practical. If the matter is not resolved at the conference, the assessor shall advise the property taxpayer of the right to protest and provide the taxpayer a form on which to file the protest. The property taxpayer has thirty days after the date of the conference to file a written protest with the assessor. The protest must contain:  (1) the name, address, and telephone number of the property taxpayer;  (2) a description of the property in issue;  (3) a statement of facts supporting the taxpayer's position;  (4) a statement outlining the reasons for the appeal, including any law or other authority, upon which the taxpayer relies; and  (5) the value and classification which the property taxpayer considers the fair market value, special use value, if applicable, and the proper classification.  The taxpayer may use the form prepared by the department, but use of the form is not mandatory.  (C) The assessor shall respond to the written protest and the response must:  (1) be in writing;  (2) be mailed to the property taxpayer by first class mail within thirty days of the date of receipt of the property taxpayer's protest or as soon thereafter as practical;  (3) include a statement of the initial property tax assessment and the redetermined property tax assessment;  (4) state that the redetermined property tax assessment will become final if the property taxpayer does not appeal the property tax assessment to the county board of assessment appeals; and  (5) inform the taxpayer of procedures for all further appeals.  (D) The assessor may amend, modify, or rescind any property tax assessment, except claims relating to property tax exemptions.  (E) Each protest and each response must be filed and maintained at the office of the assessor for four years, and must be made available for examination and copying by any property taxpayer, at the taxpayer's expense pursuant to Chapter 4, Title 30, the Freedom of Information Act.  HISTORY: 1995 Act No. 60, Section 4A; 1998 Act No. 442, Section 4E.
SC Code § 12-60-2540 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 60 - South Carolina Revenue Procedures Act|Section 12-60-2540. Contested case hearing; time for requesting following board's decision.

 (A) Within thirty days after the date of the board's written decision, a property taxpayer or county assessor may appeal a property tax assessment made by the board by requesting a contested case hearing before the Administrative Law Court in accordance with the rules of the Administrative Law Court.  (B) If a taxpayer requests a contested case hearing before the Administrative Law Court without exhausting his prehearing remedy because he failed to file a protest or attend the conference with the county board of assessment appeals, the administrative law judge shall dismiss the action without prejudice. If the taxpayer failed to provide the county board with the facts, law, and other authority supporting his position, he shall provide the representative of the county at the hearing with the facts, law, and other authority he failed to present to the county board earlier. The administrative law judge shall then remand the case to the county board for reconsideration in light of the new facts or issues unless the representative of the county at the hearing elects to forego the remand.  Upon remand the county board has thirty days, or a longer period ordered by the administrative law judge, to consider the new facts and issues and amend its decision. The county board shall issue its amended decision in the same manner as the original. The taxpayer has thirty days after the date the county board's decision was mailed or delivered to the taxpayer to again request a contested case hearing. Requests for a hearing before the Administrative Law Court must be made in accordance with its rules. If the county board fails to issue its amended decision within thirty days of the date of the remand, or a longer period ordered by the administrative law judge, the taxpayer can again request a contested case hearing. At the new hearing the facts, law, and other authority presented at the original hearing must be deemed to have been presented in a timely manner for purposes of exhausting the taxpayer's prehearing remedy. The statute of limitations remains suspended by Section 12-54-85(G) during this process.  HISTORY: 1995 Act No. 60, Section 4A.
SC Code § 12-60-2545 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 60 - South Carolina Revenue Procedures Act|Section 12-60-2545. Agricultural use appeals; attorney's fees.

 Notwithstanding Section 12-60-3350, if a taxpayer appeals a county assessor's decision to remove the agricultural use classification from a property, the county shall pay reasonable attorney's fees if the taxpayer prevails in the contested case hearing and the administrative law judge makes a finding that the county assessor's decision was not reasonable.  HISTORY: 2007 Act No. 57, Section 1, eff June 6, 2007.
SC Code § 12-60-2550 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 60 - South Carolina Revenue Procedures Act|Section 12-60-2550. Payment of adjusted assessment if protest or appeal not concluded by December thirty-first of tax year; payment or refund of difference after final determination.

 (A) If it is reasonably expected that the written protest or appeal will not be resolved by December thirty-first of the tax year, the county assessor shall notify the auditor to adjust the property tax assessment of the property under protest to eighty percent of the protested property tax assessment, or any valuation greater than eighty percent agreed to in writing by the taxpayer, and enter the adjusted property tax assessment on the tax duplicate. The tax must be paid as in other cases.  (B) After final review of the protest or appeal, if the property tax assessment is greater than the adjusted property tax assessment, a corrected property tax assessment must be made and entered. Interest determined in accordance with Section 12-54-25 must be collected in the same manner as the tax.  (C) After final review of the protest or appeal, if the property tax assessment is less than the adjusted property tax assessment, a corrected property tax assessment must be made and entered. The overpayment of tax must be refunded together with interest determined in accordance with Section 12-54-25.  (D) For purposes of this section the "final review of the protest or appeal" includes the final decision of the Administrative Law Court or court with respect to the property tax assessment if the property tax assessment was heard by the Administrative Law Court or appealed to a court as provided in this subarticle.  HISTORY: 1995 Act No. 60, Section 4A.
SC Code § 12-60-2910 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 60 - South Carolina Revenue Procedures Act|Section 12-60-2910. Request to meet with auditor regarding personal property tax assessment; written protest following conference; contents.

 (A) A property taxpayer may object to a personal property tax assessment or a denial of a homestead exemption made by the county auditor by requesting, in writing, to meet with the auditor at any time on or before the later of:  (1) thirty days after the tax notice is mailed; or  (2) last day the tax levied upon the assessment may be timely paid.  (B) Within thirty days of the request for a meeting, or as soon thereafter as practical, the auditor shall schedule a conference with the taxpayer. If the matter is not resolved at the conference, the auditor shall advise the taxpayer of the right to protest and provide the taxpayer a form on which to file the protest. The taxpayer shall file with the auditor a written protest within thirty days after the date of the conference. The protest shall contain:  (1) the name, address, and phone number of the taxpayer;  (2) a copy of the tax notice or a description of the property including the receipt number of the tax notice;  (3) a statement of facts supporting the taxpayer's position;  (4) a statement outlining the reasons for the appeal, including any law or other authority upon which the taxpayer relies; and  (5) the value which the taxpayer considers the fair market value of the property.  The taxpayer may use the form provided by the auditor but is not required to use this form.  (C) The auditor shall respond to the written protest and the response must:  (1) be in writing;  (2) be mailed to the taxpayer by first class mail within thirty days of receipt of the taxpayer's protest or as soon thereafter as practical;  (3) if applicable, include a statement of the initial personal property tax assessment and the redetermined personal property tax assessment, including the recalculated fair market value;  (4) state that a recalculated personal property tax assessment will be made, or the auditor's decision on the homestead exemption will become final, if the taxpayer does not request a contested case hearing before the Administrative Law Court; and  (5) inform the taxpayer of his right to request a contested case hearing before the Administrative Law Court.  (D) The auditor may amend, modify, or rescind any property tax assessment, except claims relating to property tax exemptions, other than the homestead exemption.  (E) Each protest and each response must be filed and maintained at the office of the auditor for four years, and must be made available for examination and copying by any property taxpayer at the taxpayer's expense pursuant to Chapter 4, Title 30, the Freedom of Information Act.  HISTORY: 1995 Act No. 60, Section 4A; 1996 Act No. 431, Section 29; 1998 Act No. 442, Section 4F.
SC Code § 12-60-2920 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 60 - South Carolina Revenue Procedures Act|Section 12-60-2920. Contested case hearing following county auditor's response.

 (A) Within thirty days after the date of the county auditor's response provided in Section 12-60-2910, a taxpayer may appeal a personal property tax assessment, or denial of a homestead exemption, by requesting a contested case hearing before the Administrative Law Court in accordance with its rules.  (B) If a taxpayer requests a contested case hearing before the Administrative Law Court without exhausting his prehearing remedy because he failed to file a protest or meet with the auditor, the administrative law judge shall dismiss the action without prejudice. If the taxpayer failed to provide the auditor with the facts, law, and other authority supporting his position, he shall provide the representative of the county at the hearing with the facts, law, and other authority he failed to present to the auditor earlier. The administrative law judge shall then remand the case to the auditor for reconsideration in light of the new facts or issues unless the representative of the county at the hearing elects to forego the remand.  Upon remand the auditor has thirty days, or a longer period ordered by the administrative law judge, to consider the new facts and issues and amend its decision. The auditor shall issue his amended decision in the same manner as the original. The taxpayer has thirty days after the date the auditor's decision was mailed or delivered to the taxpayer to again request a contested case hearing. Requests for a hearing before the Administrative Law Court must be made in accordance with its rules. If the auditor fails to issue its amended decision within thirty days of the date of the remand, or a longer period ordered by the administrative law judge, the taxpayer can again request a contested case hearing. At the new hearing the facts, law, and other authority presented at the original hearing must be deemed to have been presented in a timely manner for purposes of exhausting the taxpayer's prehearing remedy. The statute of limitations remains suspended by Section 12-54-85(G) during this process.  HISTORY: 1995 Act No. 60, Section 4A.
SC Code § 12-60-2930 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 60 - South Carolina Revenue Procedures Act|Section 12-60-2930. Payment or refund following final review of protest.

 (A) After final review of the protest, if the property tax assessment is greater than the adjusted property tax assessment, a corrected property tax assessment must be made and entered. Interest determined in accordance with Section 12-54-25 must be collected in the same manner as the tax.  (B) After final review of the protest, if the property tax assessment is less than the adjusted property tax assessment, a corrected property tax assessment must be made and entered. The overpayment of tax must be refunded together with interest determined in accordance with Section 12-54-25.  (C) For purposes of this section the "final review of the protest" includes the final decision of the Administrative Law Court or court with respect to the property tax assessment if the property tax assessment was heard by the Administrative Law Court or appealed to a court as provided in this subarticle.  HISTORY: 1995 Act No. 60, Section 4A.
SC Code § 12-60-2940 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 60 - South Carolina Revenue Procedures Act|Section 12-60-2940. Claim for refund of personal property tax; request for contested case hearing following denial of claim.

 (A) Subject to the limitations in Section 12-60-1750, and within the time limitation of Section 12-54-85(F), a property taxpayer may seek a refund of property taxes assessed by the county auditor and paid, other than taxes paid on property the taxpayer claims is exempt unless the exemption is the homestead exemption, by filing a claim for refund with the county auditor who made the personal property tax assessment on the property for which the tax refund is sought. The auditor upon receipt of a claim for refund shall immediately notify the county treasurer and county assessor. A majority of these three officials shall determine the taxpayer's refund, if any, and shall notify the taxpayer in writing of their decision.  (B) A taxpayer may appeal the decision by requesting a contested case hearing before the Administrative Law Court in accordance with its rules within thirty days of the written denial of the claim for refund.  (C) If a taxpayer requests a contested case hearing before the Administrative Law Court without exhausting his prehearing remedy because he failed to file a claim for refund, the administrative law judge shall dismiss the action without prejudice. If the taxpayer failed to provide the auditor with the facts, law, and other authority supporting his position, he shall provide the representative of the county at the hearing with the facts, law, and other authority he failed to present to the auditor earlier. The administrative law judge shall then remand the case to the three county officials for reconsideration in light of the new facts or issues unless the representative of the county at the hearing elects to forego the remand.  Upon remand the three county officials have thirty days, or a longer period ordered by the administrative law judge, to consider the new facts and issues and amend their decision. The three county officials shall issue their amended decision in the same manner as the original. The taxpayer has thirty days after the date the taxpayer was notified of the amended decision to again request a contested case hearing. Requests for a hearing before the Administrative Law Court must be made in accordance with its rules. If the three county officials fail to issue their amended decision within thirty days of the date of the remand, or a longer period ordered by the administrative law judge, the taxpayer can again request a contested case hearing. At the new hearing the facts, law, and other authority presented at the original hearing must be deemed to have been presented in a timely manner for purposes of exhausting the taxpayer's prehearing remedy. The statute of limitations remains suspended by Section 12-54-85(G) during this process.  HISTORY: 1995 Act No. 60, Section 4A.
SC Code § 12-60-3310 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 60 - South Carolina Revenue Procedures Act|Section 12-60-3310. Requesting contested case hearing.

 A party permitted to request a contested case hearing with the Administrative Law Court shall make his request and serve it on opposing parties in accordance with rules established by the Administrative Law Court.  HISTORY: 1995 Act No. 60, Section 4A; 2003 Act No. 69, Section 3.HH, eff June 18, 2003.
SC Code § 12-60-3312 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 60 - South Carolina Revenue Procedures Act|Section 12-60-3312. Contested hearings open to public.

 Except as otherwise provided by law or proper judicial order, all proceedings and records of a contested case hearing of the Administrative Law Court of a matter covered by the South Carolina Revenue Procedures Act are open to the public.  HISTORY: 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."
SC Code § 12-60-3320 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 60 - South Carolina Revenue Procedures Act|Section 12-60-3320. Stipulation of facts and issues in contested cases.

 In order to increase the efficiency and reduce the costs of contested cases, parties to a contested case hearing, in good faith, shall do their best to stipulate the facts and issues upon which they can agree.  HISTORY: 1995 Act No. 60, Section 4A; 2003 Act No. 69, Section 3.HH, eff June 18, 2003.
SC Code § 12-60-3330 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 60 - South Carolina Revenue Procedures Act|Section 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.  HISTORY: 1995 Act No. 60, Section 4A; 2003 Act No. 69, Section 3.HH, eff June 18, 2003.
SC Code § 12-60-3340 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 60 - South Carolina Revenue Procedures Act|Section 12-60-3340. Contested case hearings; rules.

 Contested case hearings must be without a jury and, except as otherwise provided by this chapter, must be held in accordance with Chapter 23, Title 1 and the rules of the Administrative Law Court.  HISTORY: 1995 Act No. 60, Section 4A; 2003 Act No. 69, Section 3.HH, eff June 18, 2003.
SC Code § 12-60-3350 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 60 - South Carolina Revenue Procedures Act|Section 12-60-3350. Costs or disbursements are not allowed; exceptions.

 In an action covered by this chapter, no costs or disbursements may be charged or allowed to either party, except for the service of process and the attendance of witnesses.  HISTORY: 1995 Act No. 60, Section 4A; 2003 Act No. 69, Section 3.HH, eff June 18, 2003.
SC Code § 12-60-3360 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 60 - South Carolina Revenue Procedures Act|Section 12-60-3360. Decisions by the Administrative Law Court available to public.

 The Administrative Law Court shall make its decisions available to the public in accordance with Section 1-23-600.  HISTORY: 1995 Act No. 60, Section 4A; 2003 Act No. 69, Section 3.HH, eff June 18, 2003.