For ad valorem tax purposes real property that is burdened by a conservation easement must be assessed and taxed on a basis that reflects the existence of the easement.
HISTORY: 1991 Act No. 92, Section 1.
Structure South Carolina Code of Laws
Title 27 - Property and Conveyances
Chapter 8 - Conservation Easement Act
Section 27-8-30. Conservation easements generally; creation, duration and effect; conveyances.
Section 27-8-35. Easements excepted from public hearing requirement.
Section 27-8-40. Who may bring action affecting easement.
Section 27-8-50. Validity of easements.
Section 27-8-70. Effect of easement on assessment of property for ad valorem tax purposes.
Section 27-8-80. Condemnation of conservation easements.
Section 27-8-90. Biennial review of plight of land loss.
Section 27-8-100. Use of trust fund monies for beach conservation.
Section 27-8-110. Use of trust funds to acquire land adjoining state parks.