G. Claim for Refund

• Library: Practical Guide to Commercial Real Estate in South Carolina (SCBar) (2012 Ed.)

G. Claim for Refund

A taxpayer may file a claim for refund with the County Assessor for taxes erroneously or improperly paid.²⁴² The claim must be filed within two (2) years of the date of payment and is only effective if, as to a valuation issue, an appeal has been filed and if, as to an exemption requiring an application, an application was timely filed.²⁴³ The requirement that, as to valuation matters, an appeal must be filed is a bit puzzling since the resolution of the appeal will have already determined whether the valuation used by the Assessor was correct.²⁴⁴

The County Assessor, treasurer and auditor are required to review the taxpayer's claim and approve or deny the requested refund.²⁴⁵ The taxpayer, within thirty (30) days of the date of the decision by the County Treasurer, Assessor and Auditor has been mailed to him, may appeal the denial of the refund claim to the County Board of Assessment Appeals. If the taxpayer or assessor disagrees with...