(A) (1) The county tax assessor shall administer a program for the classification and assessment of agricultural real property in the county, as provided by and consistent with the requirements of S.C. Code §§ 12-43-220 et seq., as amended, and rules and regulations promulgated by the State Tax Commission pursuant thereto.
(2) Every owner of agricultural real property desiring to claim a special assessment on the property pursuant to the provisions of S.C. Code §§ 12-43-220 et seq., as amended, shall make written application therefor on or before May 1 of the year in which the special assessment is claimed.
(B) The application for the special assessment shall be made to the assessor upon forms provided by the county and approved by the State Tax Commission. Failure to so apply shall constitute a waiver of the special assessment for that year. The County Council may extend the time for filing of the application upon a showing satisfactory to it that the applicant had reasonable cause for not filing on or before May 1 of that year.
(‘77 Code, § 8-34) (Ord. 105, passed 2-15-82)