Waiver, dismissal or reduction of penalty based on error by county.
S.C. Code Ann. § 12-45-420
in effectNotwithstanding another provision of law a committee composed of the county auditor, county treasurer, and county assessor may, by a majority vote, waive, dismiss, or reduce a penalty levied against real or personal property in the case of an error by the county. Effect of Amendment 2015 Act No. 87, SECTION 41, inserted ", by a majority vote,".
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t12c045.phpFetched: 10/17/2026
