The Board of Assessment Appeals is an independent and neutral body to review property tax disputes between the Assessor and the Taxpayer. The Board is charged with making a fair and impartial decision that takes into account the facts as presented by the Assessor and the Taxpayer along with applicable South Carolina law. The Board was established pursuant to SC Code 4-9-170 or the Code of Laws of South Carolina, 1976, and Section 3 of Act 283, Acts of 1975, Sections 23-48/23-52 of the County Code.
Richland County Board of Assessment and Appeals
Function
Composition
The Board consists of seven (7) members: three appointees are made by County Council, with one person actively engaged in the real estate business and one appointee is made by each of the following: Columbia City Council, Richland School District One Board of Trustees, Richland School District Two Board of Trustees, and Lexington/Richland School District Five Board of Trustees.
Meetings
The Board of Appeals meet the 2nd Tuesday of each month when there are appeals to be heard.