Conservatives Of The Upstate meets the 2nd Thursday of each month @ 6:30PM.
January 11, 2018 Meeting
(see details in posts below)

Blue Ridge Bible Church
769 Belle Shoals Rd
Pickens SC 29671


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Thursday, May 10, 2012

What should be done with taxpayer money that is over collected?

SECTION 12-43-285. Certification of millage rates; excessive rates.

(A) The governing body of a political subdivision on whose behalf a property tax is billed by the county auditor shall certify in writing to the county auditor that the millage rate levied is in compliance with laws limiting the millage rate imposed by that political subdivision.

(B) If a millage rate is in excess of that authorized by law, the county treasurer shall either issue refunds or transfer the total amount in excess of that authorized by law, upon collection, to a separate, segregated fund, which must be credited to taxpayers in the following year as instructed by the governing body of the political subdivision on whose behalf the millage was levied. An entity submitting a millage rate in excess of that authorized by law shall pay the costs of implementing this subsection or a pro rata share of the costs if more than one entity submits an excessive millage rate.

* Part of the South Carolina Tax Code

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