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Section 12-37-10. Definitions. - As used in this chapter the following words and phrases...
Section 12-37-30. All taxes shall be levied on uniform assessment. - Taxes for township, school, municipal and all other purposes provided...
Section 12-37-40. Municipal authorities may copy assessments from county auditor's books. - All persons charged with the assessment or collection of taxes...
Section 12-37-90. Assessors to be full time; responsibilities and duties. - All counties shall have a full-time assessor, whose responsibility is...
Section 12-37-100. Assessor shall endorse deeds. - When any deed is recorded it shall be presented to...
Section 12-37-110. Auditors, assessors, and appraisers shall attend educational courses. - All auditors, assessors and appointed appraisers from an assessor's office...
Section 12-37-120. Rounding of assessed value of property. - In the calculation of the assessed value of property subject...
Section 12-37-135. Countywide business registration; fee. - A county governing body may require a business registration throughout...
Section 12-37-140. Real property taxation and valuation; boundary clarification. - (A) On January 1, 2017, any real property which was...
Section 12-37-145. Motor vehicle registration; boundary clarification. - (A) An individual whose state of residency changes from North...
Section 12-37-150. Tax rebate; boundary clarification. - If as a result of the boundary clarification, as contained...
Section 12-37-155. Lien date; boundary clarification. - For 2017 only, the lien date for nonbusiness personal property,...
Section 12-37-210. Property which is taxable. - All real and personal property in this State, personal property...
Section 12-37-220. General exemption from taxes. - (A) Pursuant to the provisions of Section 3, Article X...
Section 12-37-222. Leased equipment used by charitable, not-for-profit or governmental hospital deemed for tax purposes to be owned by hospital. - Equipment leased by and used in connection with the operation...
Section 12-37-224. Motor homes or trailers for recreational travel; boats or watercraft with certain features. - (A) A motor home or trailer used for camping and...
Section 12-37-225. Consideration of federal or state income tax credits for low income housing with respect to valuation of real property for property tax purposes. - (A) Federal or state income tax credits for low income...
Section 12-37-230. Payments of services rendered in lieu of taxes by nonprofit housing corporations exempt under Section 12-37-220. - When any nonprofit housing corporation owns property within a county...
Section 12-37-235. Fees for fire protection for property exempt under Section 12-37-220. - Each county and municipality in this State may charge the...
Section 12-37-240. Payments in lieu of taxes by nonprofit housing corporations exempt under act of General Assembly. - When any nonprofit housing corporation owns property within a county...
Section 12-37-245. Homestead exemption allowance increased. - The exemption amount of the homestead exemption allowed pursuant to...
Section 12-37-250. Homestead exemption for taxpayers sixty-five and over or those totally and permanently disabled or legally blind. - (A)(1) The first fifty thousand dollars of the fair market...
Section 12-37-251. Calculation of rollback millage; equivalent millage. - (A) RESERVED (B) RESERVED (C) RESERVED (D) RESERVED (E) Rollback...
Section 12-37-252. Classification and assessment of property qualifying for exemption under Section 12-37-250. - (A) Notwithstanding any other provision of law, property that qualifies...
Section 12-37-255. Homestead exemption to continue; county auditor to be informed of change affecting eligibility. - (A) The homestead exemption initially granted pursuant to Section 12-37-250...
Section 12-37-260. Exemption for holders of life estate; application of Section 12-37-250. - Exemption for holders of a life estate as provided for...
Section 12-37-265. Criteria for qualification of life estates for homestead tax exemption. - Notwithstanding any other provision of law, when a person is...
Section 12-37-266. Homestead exemption for dwellings held in trust; application of Section 12-37-250. - (A) If a trustee holds legal title to a dwelling...
Section 12-37-270. Reimbursement for tax loss in counties allowing homestead exemption. - (A) As provided in Section 11-11-150, there must be credited...
Section 12-37-275. Date for submission for requests for reimbursement. - Notwithstanding another provision of law, requests for reimbursement for taxes...
Section 12-37-280. Reimbursement of localities for tax loss due to homestead exemption. - (A) A county, municipality, school district, and special district in...
Section 12-37-285. Incorporated municipalities may provide for homestead exemptions from municipal ad valorem taxes on real property. - Any incorporated municipality in this State may by ordinance provide...
Section 12-37-290. General homestead exemption. - The first fifty thousand dollars of the fair market value...
Section 12-37-295. Payment of taxes not condition to qualify for exemption. - Notwithstanding any other provision of law, the payment of real...
Section 12-37-450. Business inventory tax exemption; reimbursement of counties and municipalities. - (A) A county and municipality must be reimbursed for the...
Section 12-37-610. Persons liable for taxes and assessments on real property. - Each person is liable to pay taxes and assessments on...
Section 12-37-620. Certain leasehold estates taxed until end of term; lease or contract must be recorded and contain certain information; sale of property for taxes. - All leasehold estates hereafter established and held on a term...
Section 12-37-670. Listing new structures for taxation; due date of additional property taxes. - (A) No new structure must be listed or assessed for...
Section 12-37-710. Return and assessment of personal property. - Every person shall annually list for taxation the following personal...
Section 12-37-712. Access to marina records and premises. - A marina must provide immediate access to its business records...
Section 12-37-714. Boats with situs in State; boat or motor under contract for repairs. - In addition to any other provisions of law subjecting boats...
Section 12-37-715. Frequency of ad valorem taxation on personal property; exception. - Notwithstanding any other provision of law, no personal property may...
Section 12-37-717. Repealed. - HISTORY: Former Section, titled Surcharge on heavy equipment rental contract,...
Section 12-37-720. Persons who shall return property of ward, minor child having no guardian, wife, lessee, absent, unknown or deceased person, corporation, partnership or other firm, and property held in trust or by receiver or public officer. - The personal property of every ward shall be listed by...
Section 12-37-730. Persons liable for taxes on personal property held in trust or charge. - All executors, administrators, guardians, trustees, receivers, officers, husbands, fathers, mothers,...
Section 12-37-735. Transfer of personal property titled by state or federal agencies; proration of taxes; exceptions. - (A) When ownership of personal property required to be titled...
Section 12-37-740. Property of others shall be listed and assessed separately; responsibility for payment; retention of proceeds sufficient to pay taxes. - All persons required by law to list property for others...
Section 12-37-750. Omitted or false returns; notice to taxpayer; assessment and collection of omitted taxes. - When a taxpayer has omitted or neglected to make a...
Section 12-37-760. Auditor shall make return of personal property when individual does not; examination under oath; investigation. - If any person shall refuse or neglect to make out...
Section 12-37-780. Procedure in case of suspected evasion or false return of personal property; notice to taxpayer; examination under oath. - If the county auditor shall suspect or be informed that...
Section 12-37-800. Penalty for failure to list real or personal property; penalty for making false return, understating tax liability, or disregarding rules. - (A) If a person fails to list the real or...
Section 12-37-810. Penalty where taxpayer makes wilful false return; unintentional mistake. - The county auditor, when he shall deem it necessary, may...
Section 12-37-820. Payment of expenses of examination. - If upon the examination provided for in Section 12-37-780 the...
Section 12-37-830. Allowable expenses. - The expenses to be allowed upon the examination provided for...
Section 12-37-840. Assessment as a part of collection; auditor may secure full return. - The assessment of property for taxation shall be deemed and...
Section 12-37-850. Repealed. - HISTORY: Former Section, titled Courts shall not interfere with action...
Section 12-37-890. Place where property shall be returned for taxation. - All property used in any business, furniture, and supplies used...
Section 12-37-900. Personal property tax returns; exception for certain manufacturers. - Every person required by law to list property shall, annually,...
Section 12-37-905. Required date for filing property tax returns. - Notwithstanding any other provision of this title, every person required...
Section 12-37-930. Valuation of property; depreciation allowances for manufacturer's machinery and equipment; department may permit adjustment in allowance. - All property must be valued for taxation at its true...
Section 12-37-935. Maximum percentage depreciation; trust fund for tax relief. - (A) Except as provided in Section 12-37-930 for custom molds...
Section 12-37-940. Valuation of certain kinds of personal property. - The following articles of personal property shall be valued for...
Section 12-37-950. Valuation of certain leasehold estates as real estate. - When any leasehold estate is conveyed for a definite term...
Section 12-37-970. Assessment and return of property. - The assessment for property taxation of equipment, furniture and fixtures,...
Section 12-37-975. Filing of amended return. - The Department of Revenue may permit any person to substitute...
Section 12-37-1110. "Personal property in transit" defined; such property acquires no situs for tax purposes; liberal construction of "no situs" status. - Personal property in transit through this State is personal property,...
Section 12-37-1120. "In transit" property; records to be kept by warehouses; inspection of records; computations; claiming "no situs" status. - All property claimed to be "no situs" under this article...
Section 12-37-1130. Penalties for false statements. - If any person shall wilfully deliver any statement to the...
Section 12-37-1140. Penalties for evasion of assessment or levy of taxes. - If any owner, shipper or his agent shall by misrepresentation,...
Section 12-37-1310. "Manufacturer" defined. - Every person engaged in making, fabricating or changing things into...
Section 12-37-1610. Returns of railroad companies to Department of Revenue. - The President or designated agent of every railroad company, whose...
Section 12-37-1630. Valuation and allocation. - In ascertaining the value of the road and property of...
Section 12-37-1640. Form of return and oath. - The return and oath required of officers of railroad companies...
Section 12-37-1650. Returns to be made by receivers. - If any railroad, its appurtenances, equipments and property of any...
Section 12-37-1660. Power of department to question officers, agents and receivers, and to examine books and papers. - The department, or any person appointed by it for that...
Section 12-37-1670. Railroad officer, receiver or agent who refuses to answer questions of or submit books to department; penalties. - If any officer, receiver or agent of any railroad company...
Section 12-37-1680. Proceedings in case of failure to file return. - If any railroad company shall fail to make the returns...
Section 12-37-1940. Statements of telegraph and telephone companies. - Every such telegraph and telephone company doing business in this...
Section 12-37-1990. Form of returns when no principal office is in State; examination of agents. - All returns required to be made by telephone and telegraph...
Section 12-37-2000. Department shall examine statements and may require other data. - Upon the filing of statements required by Section 12-37-1940 the...
Section 12-37-2010. Auditors may require agents to report length of lines in each township; addition to value. - To enable the county auditors properly to apportion the assessments...
Section 12-37-2020. Actions for taxes in case of failure or refusal to pay; penalty. - In case any association, copartnership or corporation subject to the...
Section 12-37-2110. Definitions. - As used in this article, the following words shall have...
Section 12-37-2120. Filing of report required. - Every person whose private cars are operated upon the railroads...
Section 12-37-2130. Annual valuation of private cars of private car companies. - The department shall annually assess, adjust, equalize, and apportion the...
Section 12-37-2140. Method of valuation. - The valuation of such private cars apportioned to this State...
Section 12-37-2150. Tax levy against assessed value. - The department shall annually make a tax levy against the...
Section 12-37-2160. Disposition of proceeds. - The proceeds collected under this article shall be paid into...
Section 12-37-2170. Penalty for failure to file return or to pay tax. - If any person fails to file a return or to...
Section 12-37-2190. Effect of other ad valorem taxes. - The ad valorem taxation authorized by this article shall be...
Section 12-37-2270. Failure to pay tax works a forfeiture. - Whenever any corporation chartered under the laws of this State...
Section 12-37-2410. Definitions. - As used in this article: (a) "Aircraft" means any contrivance,...
Section 12-37-2420. Required tax returns. - All airline companies operating in the State shall make an...
Section 12-37-2430. Valuation of aircraft. - The department shall annually assess, adjust, equalize, and apportion the...
Section 12-37-2440. Ratios for valuation of aircraft. - The valuation of such aircraft apportioned to this State shall...
Section 12-37-2450. Tax levy. - The department shall annually make a tax levy against the...
Section 12-37-2460. Disposition of tax proceeds. - Subject to Section 55-5-280, the proceeds collected under this article...
Section 12-37-2470. Penalty for failure to file return or to pay tax. - If any person fails to file a return or to...
Section 12-37-2490. Effect of other ad valorem taxes upon aircraft of airline companies. - The ad valorem taxation authorized by this article shall be...
Section 12-37-2600. Motor carriers exempt from ad valorem taxes. - Motor carriers, as defined in Section 12-37-2810, are exempt from...
Section 12-37-2610. Tax year for motor vehicles. - The tax year for licensed motor vehicles begins with the...
Section 12-37-2615. Penalties for violation of Section 12-37-2610. - Any person who violates the provisions of Section 12-37-2610 is...
Section 12-37-2620. Tax determined for twelve or twenty-four month period, depending on licensing period; proportionate reduction for shorter period. - The tax payable on motor vehicles required to be licensed...
Section 12-37-2630. Property tax return to be filed prior to application for motor vehicle license. - When a motor vehicle is first taxable in a county...
Section 12-37-2640. Auditor to determine assessed value of motor vehicle. - The auditor shall determine the assessed value of the motor...
Section 12-37-2645. Assessment ratio for determining assessed value of motor vehicle. - For purposes of determining the appropriate assessment ratio used in...
Section 12-37-2650. Issuance of tax notices and paid receipts; delegation of collection of taxes. - Section effective until the first day of the fiscal year...
Section 12-37-2650. Issuance of tax notices and paid receipts; delegation of collection of taxes. - Section effective the first day of the fiscal year that...
Section 12-37-2660. Listing of license registration applications to be furnished to county auditors. - The Department of Motor Vehicles shall furnish to the auditor...
Section 12-37-2675. Transfer of vehicle license, tax levy prohibited until license expires. - If a license is transferred from one motor vehicle to...
Section 12-37-2680. Determination of assessed value of vehicle; high mileage and motorcycles. - The assessed value of the vehicle must be determined as...
Section 12-37-2690. Assessment and collection of municipal taxes. - A municipality may by contract authorize the county to assess...
Section 12-37-2710. Returns for personal property registered with state agencies. - Except as provided in Section 12-37-2630, no return shall be...
Section 12-37-2720. Exception as to motor vehicles held for sale by dealers. - The provisions of this article shall not apply to motor...
Section 12-37-2721. Exemptions from motor vehicle tax. - The provisions of this article do not apply to motor...
Section 12-37-2722. Exemptions from the motor vehicle tax. - This article does not apply to motor vehicles on which...
Section 12-37-2723. Article inapplicable to vehicles operated on highway with manufacturer's plates. - The provisions of this article do not apply to motor...
Section 12-37-2725. Cancellation of license plate and registration certificate upon transfer of vehicle title or upon owner of vehicle becoming legal resident of another state and registers vehicle in that state; refund or credit for property taxes p... - When the title to a licensed vehicle is transferred, or...
Section 12-37-2730. Penalties; summons. - (A) It is unlawful for a person to use the...
Section 12-37-2735. Repealed. - HISTORY: Former Section, titled Personal Property Tax Relief Fund established,...
Section 12-37-2740. Suspension of driver's license and vehicle registration for failure to pay personal property tax on a vehicle. - (A) The Department of Motor Vehicles shall suspend the driver's...
Section 12-37-2810. Definitions. - As used in this article, unless the context requires otherwise:...
Section 12-37-2815. Provisions not applicable to small commercial motor vehicles. - The provisions contained in this article do not apply to...
Section 12-37-2820. Assessment of motor vehicles. - (A) The Department of Motor Vehicles annually shall assess, equalize,...
Section 12-37-2830. Determination of value according to apportionment factor. - The value of a motor carrier's large commercial motor vehicles...
Section 12-37-2840. Road use fees due at the same time as registration fees. - Section effective until the first day of the fiscal year...
Section 12-37-2840. Road use fees due at the same time as registration fees. - Section effective the first day of the fiscal year that...
Section 12-37-2842. Omitted. - HISTORY: Former Section, titled Registration of vehicles or buses with...
Section 12-37-2850. Assessment of road use fees; distribution of fees. - Section effective until the first day of the fiscal year...
Section 12-37-2850. Assessment of road use fees; distribution of fees. - Section effective the first day of the fiscal year that...
Section 12-37-2860. Property tax exemptions; one-time fees. - (A) In addition to the property tax exemptions allowed pursuant...
Section 12-37-2865. Distribution of revenues from road use and one-time fee assessments. - Seventy-five percent of the revenues from the road use fee...
Section 12-37-2870. Distribution formula. - The distribution of the fee revenues required to be distributed...
Section 12-37-2880. Fair market value of large commercial motor vehicles subject to road use fee; certain vehicles and buses exempt from certain taxes. - (A) In addition to the property tax exemptions allowed pursuant...
Section 12-37-2890. Omitted. - HISTORY: Former Section, titled Suspension of driver's license for failure...
Section 12-37-3110. Citation of article. - This article may be cited as the "South Carolina Real...
Section 12-37-3120. Interpretation with other laws. - The value of real property for purposes of the imposition...
Section 12-37-3130. Definitions. - As used in this article: (1) "Additions" or "improvements" mean...
Section 12-37-3135. ATI fair market value exemption from property tax; requirements. - (A) As used in this section: (1) "ATI fair market...
Section 12-37-3140. Determining fair market value. - (A)(1) For property tax years beginning after 2006, the fair...
Section 12-37-3150. Determining when to appraise parcel of real property. - (A) For purposes of determining when a parcel of real...
Section 12-37-3160. Promulgation of regulations; circumstances constituting change in beneficial ownership; certification of details of property ownership; penalties for falsification. - (A) The Department of Revenue may promulgate regulations to implement...
Section 12-37-3170. Effect on valuation of agricultural property. - (A) Nothing in this article affects the provisions of Section...
Section 12-37-3200. Tax year for boats, boat motors, and watercraft. - The tax year for boats, boat motors, and watercraft subject...
Section 12-37-3210. Tax notices for boats, boat motors, and watercraft. - (A) The auditor shall prepare a tax notice for all...
Section 12-37-3220. Property tax returns for boats, boat motors, and watercraft. - When a boat, boat motor, or watercraft is first taxable...
Section 12-37-3230. Auditor to determine assessed value of boats, boat motors, and watercraft. - The county auditor shall determine the assessed value of boats,...
Section 12-37-3240. Exemptions from boat and watercraft tax. - The provisions of this article do not apply to a...