S 793

A Bill To Amend The Code Of Laws Of South Carolina, 1976, To Enact The "Property Tax Procedure Act"; To Amend Section 12-60-30, Relating To South Carolina Revenue Procedures Definitions, So As To Provide Definitions; To Amend Section 12-60-450, Relating To Appeals Of Proposed Assessments, So As To Require The Department To Notify Affected Counties In Certain Instances; To Amend Section 12-60-2120, Relating To Property Tax Appeals By Written Protest, So As To Provide That The Department Shall Notify Any Affected Counties Of A Written Protest; To Amend Section 12-60-2140, Relating To Certain Payments And Refunds, So As To Provide That No Refund Is Due For Any Tax Year Before The Three Tax Years Immediately Preceding The Final Determination; And To Amend Section 12-60-2150, Relating To Filing A Claim For A Refund, So As To Provide For Certain Notifications And To Provide That A Failure To Timely Issue A Written Notice Is Considered A Denial.