reglab/housing_qa huggingface dataset:
SC Code § 12-60-520 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 60 - South Carolina Revenue Procedures Act|Section 12-60-520. Designation as small claims case; no precedential value.

 A taxpayer who requests a contested case hearing may elect to designate the action as a small claims case if no more than ten thousand dollars of taxes, including penalties, but not including interest, are in controversy at the time of filing the request for a contested case hearing. The designation must be made at the time the request for a contested case hearing is made and be included in the request. The decision of the administrative law judge in an action designated as a small claims case is final and conclusive and may not be reviewed by a court. A case decided pursuant to this section may not be cited by either the department or a taxpayer in a future action and establishes no precedent except for the taxpayer involved and the tax period or periods in controversy. This section does not apply to actions that raise constitutional issues.  HISTORY: 1995 Act No. 60, Section 4A; 2003 Act No. 69, Section 3.DD, eff June 18, 2003.  Subarticle 5  Jeopardy Assessment Appeals Procedures
SC Code § 12-60-910 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 60 - South Carolina Revenue Procedures Act|Section 12-60-910. Jeopardy assessment; notice.

 (A) If the department finds that the assessment or the collection of a tax or a deficiency for a tax period is jeopardized in whole or in part by delay, the department may terminate the taxpayer's current tax period and immediately assess the tax for the current period and prior periods not barred by the statute of limitations including interest, penalties, and other amounts provided by law. An action by the department made pursuant to this subsection is a "jeopardy assessment".  (B) If a jeopardy assessment is made pursuant to subsection (A), notice of the jeopardy assessment must be provided to the taxpayer by one of the following means:  (1) personal delivery of the assessment to the taxpayer;  (2) mailing a copy of the assessment to the last known address of the taxpayer by first class mail; or  (3) other means reasonably designed to provide notice to the taxpayer.  (C) A jeopardy assessment is immediately due and payable, and proceedings for collection may begin as soon as the jeopardy assessment is made.  (D) A taxpayer may obtain a stay of the collection for all or part of the jeopardy assessment by:  (1) posting a bond with the department equal to the amount of the assessment that will be stayed, including interest to the date of payment; or  (2) providing security in an amount the department considers necessary to secure all or part of the amount of the jeopardy assessment. The security required by the department cannot exceed twice the assessed amount for which the taxpayer seeks a stay.  (E) The department may stay collection at any time it finds that an assessment or the collection of a tax in whole or in part is no longer in jeopardy.  (F) The taxpayer may at any time waive part or all of the stay of collection.  (G) Where collection of part or all of the jeopardy assessment is stayed under this section, the period of limitation on any action to collect the assessment is tolled during the time of the stay.  (H) The bond or security must be reduced if:  (1) the taxpayer pays part of the tax covered by the bond or security and the taxpayer requests the reduction. The reduction must be proportionate to the amount paid;  (2) the department abates a portion of the jeopardy assessment. The reduction in the bond or security must be proportionate to the amount abated.  HISTORY: 1995 Act No. 60, Section 4A; 2003 Act No. 69, Section 3.DD, eff June 18, 2003.
SC Code § 12-60-1310 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 60 - South Carolina Revenue Procedures Act|Section 12-60-1310. Denial, proposed suspension, cancellation, or revocation of License; written protest; contents.

 (A) If a division of the department denies a person a license that the department administers, or sends by first class mail or delivers a notice to the license holder that the division of the department shall suspend, cancel, or revoke a license administered by the department, then the person can appeal by filing a written protest with the department within ninety days of the denial, or proposed suspension, cancellation, or revocation. The department may extend the time for filing a protest at any time before the period has expired.  (B) The written protest must contain:  (1) the name, address, and telephone number of the person;  (2) the appropriate taxpayer number or numbers, if any;  (3) the kind of license in dispute;  (4) a statement of facts supporting the person's position;  (5) a statement outlining the reasons for the appeal, including law or other authority upon which the person relies; and  (6) other relevant information the department may reasonably prescribe.  (C) After the protest is filed, the person and the department shall stipulate the facts and issues upon which they can agree and may attempt to settle the case. If the person fails to respond or participate in the process, the department may view the appeal as abandoned and make a department determination using information provided in accordance with Section 12-60-30(15)(c)(iii).  (D)(1) The department shall make a department determination using the information provided by the person in accordance with Section 12-60-30(15)(c)(iii).  (2) A determination of the department adverse to the person must be in writing and must:  (a) be sent by first class mail or delivered to the person;  (b) explain the basis for the department's determination;  (c) inform the person of his right to request a contested case hearing; and  (d) explain that the license must not be issued or the license must be suspended or revoked in thirty days unless the person requests a contested case hearing.  HISTORY: 1995 Act No. 60, Section 4A; 2003 Act No. 69, Section 3.DD, eff June 18, 2003.
SC Code § 12-60-1320 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 60 - South Carolina Revenue Procedures Act|Section 12-60-1320. Exhaustion of prehearing remedies; request for hearing; time limitation.

 Upon exhaustion of his prehearing remedy, a person may seek relief from the department's determination by requesting a contested case hearing before the Administrative Law Court. This request must be made within thirty days after the date the department's determination was sent by first class mail or delivered to the person. Requests for a hearing before the Administrative Law Court must be made in accordance with its rules.  HISTORY: 1995 Act No. 60, Section 4A; 2003 Act No. 69, Section 3.DD, eff June 18, 2003.
SC Code § 12-60-1330 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 60 - South Carolina Revenue Procedures Act|Section 12-60-1330. Hearing after exhaustion of prehearing remedy; request for contested case hearing after determination by department.

 (A) Before a person may seek a determination by an administrative law judge pursuant to Section 12-60-1320, he shall exhaust his prehearing remedy.  (1) If a person requests a contested case hearing before the Administrative Law Court within ninety days of the date of the denial or proposed suspension, cancellation, or revocation without exhausting his prehearing remedy because he failed to file a protest with the department, the administrative law judge shall dismiss the action without prejudice.  (2) If the person failed to provide the department within the ninety-day- time period with the facts, law, and other authority supporting his position, he shall provide them to the department. The administrative law judge shall then remand the case to the department for reconsideration in light of the new facts or issues unless the department elects to forego the remand.  (3) If a person fails to file a protest with the department within ninety days of the date of the denial or proposed suspension, cancellation, or revocation, the person is in default, and the department shall deny, suspend, cancel, or revoke the license or permit appropriate. The denial, suspension, cancellation, or revocation of the license or permit may be lifted by the Administrative Law Court for good cause shown, and remand the matter to the department.  (B) Upon remand the department has thirty days, or a longer period ordered by the administrative law judge, to consider the new facts and issues and amend its department determination. The department shall issue its amended department determination in the same manner as the original. The person has thirty days after the date the department's amended determination was sent by first class mail or delivered to the person 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 department fails to issue its amended department determination within thirty days of the date of the remand, or a longer period ordered by the administrative law judge, the person may request again a contested case hearing. At the new hearing the facts, law, and other authority presented at the original hearing have been presented in a timely manner for purposes of exhausting the person'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; 2003 Act No. 69, Section 3.DD, eff June 18, 2003; 2005 Act No. 161, Section 23.H, eff June 9, 2005.
SC Code § 12-60-1340 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 60 - South Carolina Revenue Procedures Act|Section 12-60-1340. Emergency revocation order.

 Anything else in this chapter notwithstanding, if the department determines that public health, safety, or welfare requires emergency action, it shall seek an emergency revocation order from the Administrative Law Court, pursuant to Section 1-23-370(c).  HISTORY: 1995 Act No. 60, Section 4A; 2003 Act No. 69, Section 3.DD, eff June 18, 2003.
SC Code § 12-60-1350 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 60 - South Carolina Revenue Procedures Act|Section 12-60-1350. Applicability of chapter.

 Provisions in this chapter do not apply to, or have an effect on, a license suspended or revoked (1) by judicial decision or order, (2) where a statute requires the department to suspend or revoke a license, or (3) by other operation of law.  HISTORY: 1995 Act No. 60, Section 4A; 2003 Act No. 69, Section 3.DD, eff June 18, 2003.
SC Code § 12-60-1710 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 60 - South Carolina Revenue Procedures Act|Section 12-60-1710. Appeal procedures for real or personal property tax assessments.

 The procedures provided in this article for appealing property tax assessments apply to all property tax assessments made for real or personal property tax purposes.  HISTORY: 1995 Act No. 60, Section 4A.
SC Code § 12-60-1720 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 60 - South Carolina Revenue Procedures Act|Section 12-60-1720. Department to prescribe regulations, rules, procedures, forms and instructions.

 The department shall prescribe rules, procedures, forms, and instructions it considers appropriate and that are consistent with this article. Property tax assessors, auditors, and taxpayers shall comply with the department's regulations, rules, and procedures, and shall use the forms the department prescribes.  HISTORY: 1995 Act No. 60, Section 4A.
SC Code § 12-60-1730 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 60 - South Carolina Revenue Procedures Act|Section 12-60-1730. Written protest required to appeal property tax assessment or denial of exemption; assessors must notify taxpayer of right to appeal and time limitation.

 A property taxpayer may appeal any property tax assessment or denial of exemption if a written protest is filed in accordance with this article. All property tax assessors shall notify taxpayers of their right to appeal and of the applicable time limitations. The department shall provide protest forms, and the property tax assessor shall make the forms available to property taxpayers. A property taxpayer's use of the department's protest forms is not mandatory.  HISTORY: 1995 Act No. 60, Section 4A.
SC Code § 12-60-1740 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 60 - South Carolina Revenue Procedures Act|Section 12-60-1740. Tax refunds; preference over other claims.

 If it is determined that any tax in excess of the amount due was paid to or collected by a county, municipality, or other political subdivision, the treasurer within thirty days of the final determination shall refund the taxes and penalties, if any, so paid. The refund must be paid in preference to other claims against the county, municipality, or other political subdivision together with interest determined in accordance with Section 12-54-25. The full faith and credit of the county, municipality, or other political subdivision, as the case may be, is pledged as security for the funds. A county treasurer may refund the tax from current tax collections of the county, municipality, or other political subdivision if the treasurer collected and distributed the incorrectly collected tax for the county, municipality, or other political subdivision. When the treasurer has no current taxes of the county, municipality, or other political subdivision or when the treasurer did not collect the tax, notice of the approved refund must be transmitted to the entity or entities that received or collected the tax, and that entity or entities shall provide for the refund from other sources. If a treasurer does not have available the necessary funds, he shall report the refund due to the governing body of the appropriate political subdivision, and the governing body shall provide for the payment.  HISTORY: 1995 Act No. 60, Section 4A.
SC Code § 12-60-1750 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 60 - South Carolina Revenue Procedures Act|Section 12-60-1750. Refund of property taxes; exceptions.

 Notwithstanding any other provision of law, no refund of property taxes must be given:  (1) for a property tax exemption requiring an application, unless the application was timely filed; or  (2) for errors in valuation, unless the assessment was appealed in accordance with Section 12-60-2110, 12-60-2510, or 12-60-2910, as appropriate. For the purposes of this item, the taxation of exempt property is not an error in valuation.  HISTORY: 1995 Act No. 60, Section 4A.
SC Code § 12-60-1755 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 60 - South Carolina Revenue Procedures Act|Section 12-60-1755. Crediting of erroneous property tax payments.

 If a taxpayer or his agent pays property taxes in error, or the payment is erroneously credited, the treasurer shall credit the amount paid against the actual liability of the taxpayer for the tax year in question. This section applies for any tax year for which proof is provided.  HISTORY: 1995 Act No. 145, Part II, Section 119F.  Code Commissioner's Note  This section was enacted as 12-47-75 by 1995 Act No. 145, Part 11, Section 119F, and redesignated at the direction of the Code Commissioner.
SC Code § 12-60-1760 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 60 - South Carolina Revenue Procedures Act|Section 12-60-1760. Action pending against county officer.

 (A) The county shall pay the reasonable attorney's fees, expenses, damages, and costs resulting from defending an action brought against a county officer for performing or attempting to perform a duty imposed on him by this title if the plaintiff prevails in the action and it affects the interest of the county. The county may ratably apportion the fees, expenses, damages, and costs among all parties, except the State, interested in the revenue involved in the action.  (B) If an action involves only a municipal levy, the municipality shall pay the attorney's fees, expenses, damages, and costs which may be awarded in the action. In such an action, the county may cause a municipality interested in the revenue involved in an action to be made a party to the action. The Administrative Law Judge or the court in which the action is pending shall join the municipality as a party.  HISTORY: 1995 Act No. 60, Section 4A; 2015 Act No. 87 (S.379), Section 67, eff June 11, 2015.  Effect of Amendment  2015 Act No. 87, Section 67, in (A), substituted "The county may" for "The county auditor shall"; and in (B), substituted "the county may" for "a county auditor or treasurer may", and substituted "The Administrative Law Judge" for "The administrative law judge".
SC Code § 12-60-1770 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 60 - South Carolina Revenue Procedures Act|Section 12-60-1770. Small claims case.

 A taxpayer who requests a contested case hearing before the Administrative Law Court pursuant to this article may avail himself of the small claims case provisions of Section 12-60-520 if the case otherwise meets the requirements of that section. In an action commenced by a county assessor or auditor, the taxpayer in his response to the county assessor's or auditor's request, may designate the case a small claims case if no more than ten thousand dollars of taxes and penalties, not including interest, are in controversy at the time the taxpayer's response is made.  HISTORY: 1995 Act No. 60, Section 4A.  Subarticle 5  Protests, Appeals, and Refunds for Property Valued by the Department-Exemption Determinations
SC Code § 12-60-2110 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 60 - South Carolina Revenue Procedures Act|Section 12-60-2110. Property tax assessment protest; time for filing.

 In the case of property tax assessments made by a division of the department, protests must be filed within ninety days after the date of the property tax assessment notice. If the division does not send a taxpayer a property tax assessment notice, a protest must be filed within ninety days after the tax notice is mailed to the taxpayer. If a division of the department denies a property tax exemption, a protest must be filed within ninety days after the date the notice of denial is mailed to the taxpayer.  HISTORY: 1995 Act No. 60, Section 4A; 2003 Act No. 69, Section 3.EE, eff June 18, 2003.
SC Code § 12-60-2120 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 60 - South Carolina Revenue Procedures Act|Section 12-60-2120. Property taxpayer appeal by written protest; contents.

 (A)(1) A property taxpayer may appeal a property tax assessment proposed by a division of the department by filing a written protest with the department.  (2) The department shall notify any affected counties of the written protest.  (B)(1) A property taxpayer may protest any denial of a tax exemption by the department for property he believes is exempt from property tax by filing a written protest with the department.  (2) If a written protest is filed by a taxpayer, other than an individual, then the department must notify any affected counties of the written protest.  (C) The protest of property taxes under this section must be mailed or delivered to either the director, or his designee, within the time limits provided in Section 12-60-2110, and the protest must include the information required in Section 12-60-450(B) and also the fair market value, special use value, if applicable, and property classification of the property the taxpayer believes is correct. If the protest claims the property is exempt, the protest must state the basis on which exemption is claimed.  (D) All appeals must be conducted as provided in Section 12-60-450(C) through (E).  HISTORY: 1995 Act No. 60, Section 4A; 2018 Act No. 265 (S.1043), Section 8.D, eff October 3, 2018.  Effect of Amendment  2018 Act No. 265, Section 8.D, in (A), inserted the (1) designator, and added (2), relating to notifying affected counties of written protests, and in (B), inserted the (1) designator and added (2), requiring the department to notify affected counties of written protests.
SC Code § 12-60-2130 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 60 - South Carolina Revenue Procedures Act|Section 12-60-2130. Taxpayer or local governing body may request contested case hearing.

 A property taxpayer or the local governing body who disagrees with the department determination may request a contested case hearing before the Administrative Law Court if he files an action within thirty days of the date of the department's determination. Requests for a hearing before the Administrative Law Court must be made in accordance with its rules. 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, the administrative law judge shall dismiss the action without prejudice. If the taxpayer failed to provide the department with the facts, law, and other authority supporting his position, he shall provide the department with the facts, law, and other authority he failed to present to the department earlier. The administrative law judge shall then remand the case to the department for reconsideration in light of the new facts or issues unless the department elects to forego the remand.  Upon remand the department will have thirty days, or a longer period ordered by the administrative law judge, to consider the new facts and issues and amend its department determination. The department shall issue its amended department determination in the same manner as the original. The taxpayer has thirty days after the date the department's amended determination was sent by first class mail 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 department fails to issue its amended department determination 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; 1996 Act No. 456, Section 11.