S.C. Code Regs. 12-508.27. Rollbacks

A. Description: Rollback tax differences computed when use of property changes upon conveyance of property to a new owner. Information includes name/address, tax map number, tax district, date, class, percent, acres/lots, number of improvements, assessed value, years, market value, use value, value tax, rollback tax, year. B. Retention: 5 years, then destroy.