S.C. Code § 12-45-78

Current through 2024 Act No. 225.
Section 12-45-78 - Refund of overpayments

If a homestead exemption is granted pursuant to Section 12-37-250 or a residential classification is made pursuant to Section 12-43-220(c) after payment of the property tax for that year, a resulting overpayment must be refunded to the owner of record at the time the exemption is granted or the classification is made.

S.C. Code § 12-45-78

2000 Act No. 399, Section 3(X)(1), eff 1/1/2001.