S.C. Code Regs. 12-507.14. Abatements

A. Description: Record of abatements granted to taxpayers in the county. Information includes a detailed assessment of taxes on an individual’s property, both real and personal. B. Retention: (1) Abatements for Manufacturing Plants: Permanent. Microfilm optional. (2) Abatements for other Taxpayers: 10 years, then destroy.