[Adopted 1-20-1978 by Ord. No. 1978-5]
The City of Walhalla shall exempt all persons qualifying for
homestead tax exemptions on real estate up to the first $12,000 of
the fair market value of their dwelling places and as more particularly
set forth in S.C. Code Ann. § 12-37-250, as amended; S.C.
Code Ann. § 12-37-270 and S.C. Code Ann. § 12-37-280;
and Part 11 of Section 20 of the General Appropriation Act of 1975-1976.
The Mayor and Treasurer of the City of Walhalla shall cooperate
with the County Auditor, Treasurer and Tax Assessor to obtain advice
and counsel to implement the procedures necessary to apply the homestead
tax exemption for the year 1978 and subsequent years.
The City shall comply with instructions provided by the Comptroller
General of the State of South Carolina to obtain reimbursement of
municipal homestead exemptions for the tax year of 1978 and all subsequent
years.
