MAY 12, 1988

Noting that Section 12-3-145 requires a timely application as a condition for the exemption of certain property from taxation and addressing a situation in which the application was not timely made, the property was taxed, and the taxes were paid By Joint Resolution S-1008. The General Assembly retrospectively extended the time in which to make the application. The question is whether the tax that was paid is to be refunded.

Requested by: The Honorable Ellen Smith, Auditor, Colleton County

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