(A) All property must be assessed uniformly and equitably throughout the State. The South Carolina Department of Revenue may promulgate regulations to ensure equalization which must be adhered to by all assessing officials in the State.
(B) No reassessment program may be implemented in a county unless all real property in the county, including real property classified as manufacturing property, is reassessed in the same year.
HISTORY: 1975 (59) 248; 1976 Act No. 618, Section 2; 1988 Act No. 381, Section 4; 1993 Act No. 181, Section 218; 2003 Act No. 69, Section 3.J, eff June 18, 2003.
Structure South Carolina Code of Laws
Chapter 43 - County Equalization And Reassessment
Section 12-43-210. Uniform and equitable assessments; rules and regulations.
Section 12-43-217. Quadrennial reassessment; postponement ordinance.
Section 12-43-222. Roll-back tax for open space.
Section 12-43-224. Assessment of undeveloped acreage subdivided into lots.
Section 12-43-225. Multiple lot discounts; eligibility.
Section 12-43-227. Valuation of homeowners' association property.
Section 12-43-232. Requirements for agricultural use.
Section 12-43-233. Agritourism uses.
Section 12-43-240. Counties shall require building permits; copies shall be furnished to assessor.
Section 12-43-250. Sales ratio studies; reassessment or remapping.
Section 12-43-285. Certification of millage rates; excessive rates.
Section 12-43-296. Preparation of budgets and carry forward of positive general fund balances.
Section 12-43-310. Article shall not affect certain contracts.
Section 12-43-320. Legislative repeal of certain rules and regulations.
Section 12-43-330. Property exempt from taxation is also exempt from assessment.
Section 12-43-340. Agricultural use application; false statement.
Section 12-43-350. Standardized tax bill.
Section 12-43-360. Assessed value of aircraft.
Section 12-43-365. Golf course valuation.
Section 12-43-370. Electronic property tax bill and receipt.