South Carolina

The POER Office that Represents South Carolina is:

Marvin F. Poer and Company
4 East Executive Park, Suite 100
Atlanta, GA 30329
(404) 982-6817 (404) 982-9968 (Fax)

Managing Consultant:
Mr. Paul Miller - Vice President

State Characteristics
Assessment Ratio:	6.0%
Fiscal Tax Year:	01/01 - 12/31
Valuation Authority:	County
Collection Authority:	City, Town & County
Level One Appeal Name:	Formal Assessor Appeal
RE Rendition Required:	No
PP Rendition Required:	Yes
Consultant Certification or Licensing:	State Certified General Real Estate Appraiser to appeal at all levels
Real Estate Taxable?	Yes
Personal Property Taxable?	Yes
Inventory Taxable?	No

Real Estate
RE Assessment Date:	Jan 1
RE Appeal Deadline:	Feb 28 - 90 days to appeal after notice issued
RE Tax Bills Due:	Jan 15