The County Council finds that there was established and created by Act No. 1342, Acts and Joint Resolutions, South Carolina General Assembly, 1968, the Board of Assessment Appeals in the county, which board existed to review and make decisions on appeals regarding property tax assessments. The County Council further finds that the requirement of a Board of Assessment Appeals is continued by S.C. Code §§ 12-37-90, 12-37-110, 12-37-970, 12-39-340, 12-39-350, 12-43-210 to 12-43-310. The County Council finds that there is a need for a Board of Assessment Appeals. This section and sections following are intended to provide for the structure, organization, composition, powers, duties, functions, appointment and terms of office of members of the Board of Assessment Appeals.
(‘77 Code, § 8-24) (Ord. 63, passed 6-2-80)