Law Provides for Claiming Refund
The School District of Greenville County overtaxed county property owners during 2006 by approximately $7 million, according to documents obtained by the Greenville County Taxpayers Association under the provisions of the South Carolina Freedom of Information Act. (See School District Overtaxed Greenville County Property Owners in 2006, The Times Examiner dated February 6, 2008.)
The School District of Greenville County includes parts of Laurens and Spartanburg Counties.
The South Carolina Revenue Procedures Act provides the method for property taxpayers to protest an unlawful tax paid and claim a refund.
Under current law, such a claim must be made within two years of the payment of the protested tax. Any claim made after two years have passed will be invalid.
Claims must be made against the county auditor who shall, according to current law, along with the treasurer and tax assessor, make a decision as to whether to approve or decline the claim within 30 days. If the claim is denied, the property taxpayer may within 30 days, appeal to the Administrative Law Judge Division. If the claim is denied there, it may be appealed to the Circuit Court.
Current law prohibits a claim for refund of taxes brought as a class action before any court.
Prescribed procedures for submitting such a claim will be discussed during the meeting of the Greenville County Taxpayers Association at the Greenville County Downtown Library, Thursday, February 28, 2008 at 6:30 p.m.
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