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Council permits processing of late agricultural-exemption application under state-code reasonable-cause provision
Summary
Council voted to allow county staff to process an agricultural-exemption application that the taxpayer asked be considered under a state-code 'reasonable cause' extension for a filing deadline; Mr. Graves explained the statute permits such extensions when reasonable cause is shown and recommended processing the applicant's letter.
Horry County Council on Sept. 23 approved a procedural resolution allowing the assessor to process a taxpayer's request for an agricultural-exemption application that the taxpayer asked be considered late under a state-code extension.
Speaker 1 introduced the resolution to temporarily relieve strict enforcement of a provision of the South Carolina code (recorded in the meeting as "South Carolina code section 12 43 to 2 20") as it relates to filing deadlines for agricultural exemptions. Mr. Graves (Speaker 10) explained that Title 12 of the South Carolina tax code permits special classification upon application and allows a deadline extension when "reasonable cause" is shown. He said a letter from the taxpayer requests such a finding and, if council finds reasonable cause in the letter, a vote to approve would permit the assessor to process the application.
Council members clarified that this is a procedural request and not an appeal to assessment appeals; the Department of Revenue recommended the taxpayer come to county council for this relief. The council voted in favor of processing the application by voice vote.
