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Council temporarily relieves strict filing deadline enforcement for an agricultural exemption request under SC Code §12-43-220
Summary
Council approved a procedural resolution to permit processing of a taxpayer's application for an agricultural classification exemption if the council finds the taxpayer showed reasonable cause to extend the filing deadline under South Carolina Code section 12-43-220; staff said the Department of Revenue recommended the extension to the taxpayer.
A county staff presenter introduced a resolution to temporarily relieve strict enforcement of a provision of South Carolina Code section 12-43-220 related to the filing deadline for agricultural property-assessment exemptions, saying the request came via a taxpayer letter seeking a finding of reasonable cause.
Presenter (introduced as Mr. Graves) explained that the code allows deadline extensions upon a showing of reasonable cause and told council, “If you should find that that reasonable cause is contained in the letter provided, then a vote to approve this resolution would permit the assessor to process the application.” Council moved, seconded and approved the procedural resolution by voice vote.
