South Carolina Petition for Determination of Apportionment of Taxes is a legal document used to determine the apportionment of taxes for real property located in South Carolina. The petition is usually filed by the owner of the property or by a person representing the owner in order to contest the amount of tax that is being assessed. This petition is governed by South Carolina Code of Laws Title 12, Chapter 36, which outlines the procedures for filing and hearing the petition. There are two types of South Carolina Petition for Determination of Apportionment of Taxes: one for real property and one for personal property. The petition must include specific information about the property, the owner, and the amount of taxes being assessed. After filing the petition, a hearing will be held to determine the apportionment of taxes. The hearing will be presided over by a judge, who will consider evidence and make a ruling.