reglab/housing_qa huggingface dataset:
SC Code § 12-39-250 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 39 - County Auditors|Section 12-39-250. Duty to correct assessments and other errors; duplicates; manner of effecting corrections; adjustments in valuation and assessment for fire damage.

 (A) At any time before the tax is paid and upon order of the assessor or Board of Appeals, the county auditor shall correct upon the duplicate for any tax year the assessment of real property on which the valuation of the real property was so excessive as to constitute an invalid assessment. At any time prior to payment of the tax the auditor shall also correct upon the duplicate for any tax year any errors that may be discovered that were made by county or state officers. At any time during the current tax year and before payment of the tax the auditor further shall correct other errors that may appear in the duplicate. At any time before the tax is paid the auditor shall also correct other errors in the duplicate when such errors invalidate or make void the collection of the tax reflected by reason of such error. If the correction results in a reduction or withdrawal of the taxes assessed or levied, the correction shall be in the form of an abatement and a record of such correction and the reasons therefor shall be maintained in an abatement book. When any personal or real property has been entered for taxation in the wrong locality, the auditor shall correct the error at any time prior to payment of the tax and charge such tax in the correct locality. Any corrections made in the duplicate by the auditor shall be entered on both the auditor's and treasurer's duplicate, except that in the case of a reduction of any assessment or tax, the auditor may furnish the treasurer with a certificate of reduction.  (B) Notwithstanding any other provision of law, the county tax assessor or the County Board of Assessment Appeals, upon application of the taxpayer, must order the County Auditor to make appropriate adjustments in the valuation and assessment of any real property and improvements which have sustained damage as a result of fire provided that the application for correction of the assessment is made prior to payment of the tax.  HISTORY: 1962 Code Section 65-1779; 1952 Code Section 65-1779; 1942 Code Section 2727; 1932 Code Section 2727; Civ. C. '22 Section 459; Civ. C. '12 Section 407; Civ. C. '02 Section 366; G. S. 247; R. S. 299, 300; 1881 (17) 1015; 1931 (37) 3; 1934 (38) 1222; 1982 Act No. 287, Section 1; 1997 Act No. 146, Section 2.
SC Code § 12-39-260 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 39 - County Auditors|Section 12-39-260. Record of sales or conveyances and resulting changes in duplicates; endorsement of deeds by auditor; fees.

 (A) Each county auditor may keep a record of all sales or conveyances of real property made in the county, in which he shall enter, in columns, the names of the purchaser and seller, the quantity of land conveyed and the location and price of such land, and from such record he shall correct the county duplicates annually. For the purpose of carrying out this provision, the clerk of courts or register of deeds of each county shall have the endorsement of the county auditor on each deed of conveyance for real property that the conveyance has been entered in his office before such deed can be placed on record in the recording office, and the county auditor shall be entitled to a fee of twenty-five cents, for his own use, for making such entry and endorsement.  (B) The Department of Revenue may approve other means and methods of processing and accounting for the accurate and timely recording of sales, transfers, and other conveyances of real property.  HISTORY: 1962 Code Section 65-1780; 1952 Code Section 65-1780; 1942 Code Section 2727; 1932 Code Section 2727; Civ. C. '22 Section 459; Civ. C. '12 Section 407; Civ. C. '02 Section 366; G. S. 247; R. S. 299, 300; 1881 (17) 1015; 1931 (37) 3; 1934 (38) 1222; 1996 Act No. 431, Section 11; 2015 Act No. 87 (S.379), Section 29, eff June 11, 2015.  Code Commissioner's Note  1997 Act No. 34, Section 1, directed the Code Commissioner to change all references to "Register of Mesne Conveyances" to "Register of Deeds" wherever appearing in the 1976 Code of Laws.  Effect of Amendment  2015 Act No. 87, Section 29, substituted "may keep" for "shall keep".
SC Code § 12-39-270 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 39 - County Auditors|Section 12-39-270. "Abatement book"; contents and use.

 The county auditor shall keep as a permanent record in his office a book to be known as the "Abatement Book", in which the county auditor enters separately each abatement of taxes granted and allowed. The abatement book must be kept so as to show in each case, under appropriate columns, the number of the page and the number of the line of the tax duplicate on which the item abated appears, the name of the taxpayer, the amount and kind of tax charged on the duplicate and for what year, the amount abated and date of abatement, in each case. If the tax is on property, the entry must include a description of property and the reason the abatement was applied for and allowed. After the abatement papers are entered, they must be filed in the auditor's office by consecutive numbering of each and the number on the abatement paper must be entered in the abatement book in which the paper is entered for easy reference. The abatement book must be kept by townships and summed up separately for each fiscal year, with a recapitulation showing at the end of the year the amount of state, county, school, poll, and other tax abated during the fiscal year in the whole county.  HISTORY: 1962 Code Section 65-1784; 1952 Code Section 65-1784; 1942 Code Section 2734; 1932 Code Section 2734; Civ. C. '22 Section 466; Civ. C. '12 Section 414; Civ. C. '02 Section 373; 1900 (23) 307; 2006 Act No. 386, Section 55.P, eff June 14, 2006; 2015 Act No. 87 (S.379), Section 30, eff June 11, 2015.  Effect of Amendment  2015 Act No. 87, Section 30, deleted the last sentence, relating to the procedure for settlement between auditor and treasurer.
SC Code § 12-39-280 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 39 - County Auditors|Section 12-39-280. Auditor shall permit inspection and use of his books.

 After the county auditor has completed his assessment he shall permit any person authorized to assess or collect municipal taxes for any town or city to inspect and use his books, without charge, for the purpose of taking therefrom the assessed valuation of property within the limits of such city or town.  HISTORY: 1962 Code Section 65-1785; 1952 Code Section 65-1785; 1942 Code Section 2735; 1932 Code Section 2735; Civ. C. '22 Section 467; Civ. C. '12 Section 415; Civ. C. '02 Section 374; 1896 (22) 59.
SC Code § 12-39-310 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 39 - County Auditors|Section 12-39-310. Duty to respond to questions regarding value of real estate and valuation of personal property.

 A county auditor shall respond to all inquiries of him by the department regarding the value of real estate of the county and the valuations of the different classes of personal property for taxation and other matters the department considers of interest to the public or of value to it in the discharge of the duties of the department. These responses must be made in the form and must contain the details the department prescribes.  HISTORY: 1962 Code Section 65-1792; 1952 Code Section 65-1792; 1942 Code Section 2729; 1932 Code Section 2729; Civ. C. '22 Section 461; Civ. C. '12 Section 409; Civ. C. '02 Section 368; G. S. 250; R. S. 302; 1881 (17) 1017; 1998 Act No. 370, Section 3; 2006 Act No. 386, Section 55.Q, eff June 14, 2006.
SC Code § 12-39-340 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 39 - County Auditors|Section 12-39-340. Auditor shall ascertain that taxable personal property is properly listed and assessed.

 In addition to other duties and responsibilities provided by law, the county auditor shall have the responsibility of ascertaining that all personal property subject to the ad valorem tax by the Constitution or general law is listed and assessed according to manuals, guidelines and rules and regulations promulgated by the department.  HISTORY: 1975 (59) 248.
SC Code § 12-39-350 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 39 - County Auditors|Section 12-39-350. Adoption of valuations of assessor.

 The auditor shall adopt valuations of the assessor and the department. If the auditor discovers that any personal property required by law to be assessed by the department has been omitted, he shall notify the department that the personal property has been omitted and the department shall be required to appraise and assess the omitted personal property.  HISTORY: 1975 (59) 248; 1976 Act No. 618, Section 9.
SC Code § 12-39-360 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 39 - County Auditors|Section 12-39-360. Extension of date for filing returns and payment of property taxes.

 A county may extend the date for filing returns and the payment of property taxes for persons serving with the United States Armed Forces or National Guard in or near a hazard duty zone.  HISTORY: 2003 Act No. 9, Section 1, eff April 21, 2003.
SC Code § 12-43-210 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 43 - County Equalization And Reassessment|Section 12-43-210. Uniform and equitable assessments; rules and regulations.

 (A) All property must be assessed uniformly and equitably throughout the State. The South Carolina Department of Revenue may promulgate regulations to ensure equalization which must be adhered to by all assessing officials in the State.  (B) No reassessment program may be implemented in a county unless all real property in the county, including real property classified as manufacturing property, is reassessed in the same year.  HISTORY: 1975 (59) 248; 1976 Act No. 618, Section 2; 1988 Act No. 381, Section 4; 1993 Act No. 181, Section 218; 2003 Act No. 69, Section 3.J, eff June 18, 2003.
SC Code § 12-43-215 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 43 - County Equalization And Reassessment|Section 12-43-215. Owner-occupied residential real property; highest and best use; appeals of assessment value.

 When owner-occupied residential property assessed pursuant to Section 12-43-220(c) is valued for purposes of ad valorem taxation, the value of the land must be determined on the basis that its highest and best use is for residential purposes. When a property owner or an agent for a property owner appeals the value of a property assessment, the assessor shall consider the appeal and make any adjustments, if warranted, based on the market values of real property as they existed in the year that the equalization and reassessment program was conducted and on which the assessment is based.  HISTORY: 1994 Act No. 406, Section 4; 2005 Act No. 138, Section 3, eff June 7, 2005, applicable to tax periods beginning after 2004.
SC Code § 12-43-221 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 43 - County Equalization And Reassessment|Section 12-43-221. Property purchased by installment contract for sale; applicable assessments and exemptions.

 Property in which the occupant has an interest pursuant to an installment contract for sale with the United States Department of Veterans Affairs, or its assignee, is eligible for the assessment ratio provided in Section 12-43-220(c) and the exemptions provided in Sections 12-37-220, 12-37-250, and 12-37-290, as long as the additional requirements of those sections, other than the ownership requirement, are also met.  HISTORY: 1997 Act No. 36, Section 1.
SC Code § 12-43-222 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 43 - County Equalization And Reassessment|Section 12-43-222. Roll-back tax for open space.

 (A) Notwithstanding the provisions of Section 12-43-220(d)(4), the property tax value, as defined in Section 12-37-3135, of that portion of a parcel of real property changed from agricultural use for purposes of residential or commercial development that is designated on the recorded development plat of the parcel as "green space for conservation" or "open space" if it equals ten percent or more of the area included within the outermost boundaries of the residential or commercial development must be valued according to its new "green space for conservation" or "open space" use for all purposes in calculating roll-back tax due on the parcel. As used in this section only, and without regard to any other definitions for those terms in state law or regulations, "green space for conservation" and "open space" have the meaning provided for those terms by the United States Environmental Protection Agency. The county assessor shall value the designated "green space for conservation" or "open space" in the manner that other property dedicated to that use is valued and that value must be used in the calculation of roll-back tax on the parcel pursuant to Section 12-43-220(d)(4). Appeals from the valuation of the "green space for conservation" or "open space" may be taken in the manner provided by law for appeals of value of real property appraised by county assessors.  (B) If the platted "green space for conservation" or "open space" is converted to another use in five property tax years or less since the provisions of this section were applied to the property, then the owner of property at the time of its conversion is liable for the roll-back taxes as if this section was not effective. For purposes of this subsection, if the transfer of property causes the change in use, then the transferor is deemed to be the owner of the property at the time of the conversion, and the taxes must be paid at the time of the closing.  (C) This section only applies when the local jurisdiction requires the designation of "green space for conservation" or "open space" as a condition to develop residential or commercial property.  HISTORY: 2016 Act No. 251 (H.3313), Section 1, eff June 7, 2016.  Editor's Note  2016 Act No. 251, Section 3, provides as follows:  "SECTION 3. The provisions of SECTIONS 1 and 2 of this act apply for eligible real property changed from agricultural use valuation after 2015."
SC Code § 12-43-224 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 43 - County Equalization And Reassessment|Section 12-43-224. Assessment of undeveloped acreage subdivided into lots.

 Notwithstanding the requirement that real property is required by law to be appraised at fair market value for ad valorem tax purposes, when undeveloped acreage is surveyed into subdivision lots and the conditional or final plat is recorded with the appropriate county official, the county assessor shall appraise each lot as an individual property and then discount his gross actual market value estimate of the developer's lot holdings under the following conditions:  1. The discount rate shall include only:  (a) typical interest rate as charged by developers within the county to purchasers of lots when the purchase is financed by the developer or, in the absence of financing by the developer, the typical interest rate charged by local savings & loan institutions for mortgages on new homes.  (b) the effective tax rate for the tax district that the lots are located in.  2. The developer has ten or more unsold lots within the homogeneous area on the December 31 tax control date.  3. The assessor shall determine a reasonable number of years for the developer to sell the platted lots, however the estimate shall not exceed seven years.  Each of these components shall be based on identifiable factors in determining "The Present Worth of Future Benefits" based on the discounting process.  Platted lots shall not come within the provisions of this section unless the owners of such real property or their agents make written application therefore on or before May 1st of the tax year in which the multiple lot ownership discounted value is claimed.  The application for the discounted value shall be made to the assessor of the county in which the real property is located, upon forms provided by the county and approved by the department and a failure to so apply shall constitute a waiver of the discounted value for that year.  No lots platted and recorded not receiving the discount provided in this section on December 31, 2011, may receive the discount provided in this section.  HISTORY: 1979 Act No. 145, Section 1; 2012 Act No. 179, Section 2, eff May 25, 2012.  Editor's Note  2012 Act No. 179, Section 5, provides as follows:  "This act takes effect upon approval by the Governor and applies to property tax years beginning after 2011."
SC Code § 12-43-227 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 43 - County Equalization And Reassessment|Section 12-43-227. Valuation of homeowners' association property.

 The fair market value of homeowners' association property, as defined in Section 12-43-230, for ad valorem tax purposes is defined as the nonqualified earnings value to be determined by the capitalization of the property's nonqualified gross receipts. For purposes of this section, "nonqualified gross receipts", means the gross receipts from the use of the property other than:  (1) amounts received as membership dues, fees, or assessments from the members of the homeowners' association; and  (2) amounts received from the developer of the property owned by the homeowners' association as reported on the most recently filed application submitted pursuant to Section 12-43-230. If additional reporting is required pursuant to Section 12-43-230, nonqualified gross receipts shall be determined utilizing gross receipts from the most recent completed tax year. After a piece of property's nonqualified gross receipts have been established, they must be capitalized to determine nonqualified earnings value by utilizing a capitalization rate of twenty percent. Notwithstanding any other provision of this section, in the event of real property with zero or de minimus nonqualified gross receipts, the special valuation of homeowners' association property shall not result in any homeowners' association property being valued at a rate less than five hundred dollars an acre.  HISTORY: 1996 Act No. 403, Section 1.
SC Code § 12-43-233 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 43 - County Equalization And Reassessment|Section 12-43-233. Agritourism uses.

 (A) In addition to and incidental to the uses required for real property to be classified as agricultural real property pursuant to Sections 12-43-220(d), 12-43-230(a), and 12-43-232, and applicable regulations, uses of tracts of agricultural real property for "agritourism" purposes is deemed an agricultural use of the property to the extent agritourism is not the primary reason any tract is classified as agricultural real property but is supplemental and incidental to the primary purposes of the tract's use for agriculture, grazing, horticulture, forestry, dairying, and mariculture. These supplemental and incidental agritourism uses are not an "other business for profit" for purposes of Section 12-43-230(a). For purposes of this section, agritourism uses include, but are not limited to: wineries, educational tours, education barns, on-farm historical reenactments, farm schools, farm stores, living history farms, on-farm heirloom plants and animals, roadside stands, agricultural processing demonstrations, on-farm collections of old farm machinery, agricultural festivals, on-farm theme playgrounds for children, on-farm fee fishing and hunting, pick your own, farm vacations, on-farm pumpkin patches, farm tours, horseback riding, horseback sporting events and training for horseback sporting events, cross-country trails, on-farm food sales, agricultural regional themes, hayrides, mazes, crop art, harvest theme productions, native ecology preservations, on-farm picnic grounds, dude ranches, trail rides, Indian mounds, earthworks art, farm animal exhibits, bird-watching, stargazing, nature-based attractions, and ecological-based attractions.  (B) The Department of Revenue by regulation may further define those uses qualifying as agritourism and appropriate definitions for "supplemental and incidental" as used in this section.  HISTORY: 2007 Act No. 76, Section 1, eff June 13, 2007.
SC Code § 12-43-240 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 43 - County Equalization And Reassessment|Section 12-43-240. Counties shall require building permits; copies shall be furnished to assessor.

 All counties shall require by law or ordinance that building permits be issued to persons engaging in new construction or renovation and such permits shall correspond to minimum requirements of the department. The county shall furnish a copy of the building permit to the assessor within ten days after such issuance.  Every municipality in the county requiring building permits shall furnish copies of said permit to the county assessor within ten days after such issuance.  HISTORY: 1975 (59) 248.
SC Code § 12-43-250 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 43 - County Equalization And Reassessment|Section 12-43-250. Sales ratio studies; reassessment or remapping.

 The department shall make sales ratio studies in all counties of the State and when, in the judgment of the department, a county needs to reassess or remap property, the department shall make application to the circuit court in which the county is located for a determination of whether or not the county shall be required to commence reassessment or remapping. If the circuit court determines that the county needs reassessment or remapping, such county shall be required to commence the reassessment or remapping within thirty days of such determination.  HISTORY: 1975 (59) 248.
SC Code § 12-43-260 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 43 - County Equalization And Reassessment|Section 12-43-260. Counties wilfully failing to comply with article shall not be entitled to certain State aid; certification of compliance.

 Any county which wilfully fails to comply with the provisions of this article shall not be entitled to twenty percent of the allocation of the taxes as provided for in the General Appropriations Act for State Aid to Subdivisions. The department shall make application to the circuit court for a determination as to whether or not such county meets the requirements of this article. The department shall then, based on this determination, certify to the State Treasurer that such county meets the requirements of this article before any tax allocation is made to the county.  HISTORY: 1975 (59) 248.
SC Code § 12-43-285 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 43 - County Equalization And Reassessment|Section 12-43-285. Certification of millage rates; excessive rates.

 (A) The governing body of a political subdivision on whose behalf a property tax is billed by the county auditor shall certify in writing to the county auditor that the millage rate levied is in compliance with laws limiting the millage rate imposed by that political subdivision.  (B) If a millage rate is in excess of that authorized by law, the county treasurer shall either issue refunds or transfer the total amount in excess of that authorized by law, upon collection, to a separate, segregated fund, which must be credited to taxpayers in the following year as instructed by the governing body of the political subdivision on whose behalf the millage was levied. An entity submitting a millage rate in excess of that authorized by law shall pay the costs of implementing this subsection or a pro rata share of the costs if more than one entity submits an excessive millage rate.  HISTORY: 2001 Act No. 89, Section 46, eff July 20, 2001, applicable to property tax years beginning after December 31, 1999.