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 Greenwood County
 Code of Ordinances
 Title 5. FINANCE AND TAXATION
 Chapter 1. REVENUE

§ 5-1-1. Payment of ad valorem taxes in quarterly installments.  

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  • (a)

    Election; exception. Taxpayers may elect to pay all ad valorem taxes on real property located in the county in quarterly installments; provided, however, that no installment election shall be allowed for taxpayers paying ad valorem taxes through an escrow account.

    (b)

    Method of indication. Such an election to pay all ad valorem taxes on real property in quarterly installments shall be made by a taxpayer by indicating that such an election is made on the appropriate form of the county treasurer's office and delivering such form to the county treasurer's office on or before April 15 prior to their assessment in each year.

    (c)

    Due dates; penalties. For taxpayers who have appropriately elected to pay all ad valorem taxes on real property in quarterly installments, the quarterly installment payments shall be due on April 15, July 15, October 15, and January 15. No penalty shall be charged for late installment payments; provided, however, that if full payment is not received on or before January 15 after assessment in each year, penalties shall be added in accordance with South Carolina law.

    (d)

    Notices. The county treasurer's office shall mail quarterly tax notices at least 30 days prior to each quarterly due date to each taxpayer who has appropriately elected to pay all ad valorem taxes on real property in quarterly installments. Each quarterly tax notice shall show the amount of the quarterly installment due. The amount of the quarterly installments due on April 15, July 15, and October 15 shall be computed based on the ad valorem taxes on such real property for the prior year. The amount of the quarterly installment due on January 15 shall equal the total amount assessed for such year less the amounts already paid.

    (e)

    Service charge. Each taxpayer electing to pay all ad valorem taxes on real property in quarterly installments shall pay a service charge of $2.00 for each installment, which shall be due and payable with each installment.

(Ord. No. 28-96, §§ 1—5, 10-29-96)

Editor's note

Ord. No. 28-96, §§ 1—5, adopted Oct. 29, 1996, did not specifically amend the Code; hence, inclusion of said provisions as § 5-1-1 was at the discretion of the editor.