South Carolina § 12-60-2120 - Property taxpayer appeal by written protest; contents.
Full text of South Carolina South Carolina Code of Laws § 12-60-2120 — Property taxpayer appeal by written protest; contents., with citation guidance and answers to common questions.
§ 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.
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 12-60-2120
What does South Carolina Code of Laws § 12-60-2120 cover?
Section 12-60-2120 ("Property taxpayer appeal by written protest; contents.") is part of the South Carolina Code of Laws, the codified statutory law of South Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Carolina § 12-60-2120?
A common citation format is "South Carolina Code of Laws § 12-60-2120" (South Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Carolina official source linked on this page or consult a licensed South Carolina attorney.
How does South Carolina § 12-60-2120 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Carolina.