South Carolina Code of Laws
Title 12 - Taxation
Chapter 43 - County Equalization And Reassessment

Section 12-43-210. Uniform and equitable assessments; rules and regulations. - (A) All property must be assessed uniformly and equitably throughout...

Section 12-43-215. Owner-occupied residential real property; highest and best use; appeals of assessment value. - When owner-occupied residential property assessed pursuant to Section 12-43-220(c) is...

Section 12-43-217. Quadrennial reassessment; postponement ordinance. - (A) Notwithstanding any other provision of law, once every fifth...

Section 12-43-220. Classifications shall be equal and uniform; particular classifications and assessment ratios; procedures for claiming certain classifications; roll-back taxes. - Except as otherwise provided, the ratio of assessment to value...

Section 12-43-221. Property purchased by installment contract for sale; applicable assessments and exemptions. - Property in which the occupant has an interest pursuant to...

Section 12-43-222. Roll-back tax for open space. - (A) Notwithstanding the provisions of Section 12-43-220(d)(4), the property tax...

Section 12-43-224. Assessment of undeveloped acreage subdivided into lots. - Notwithstanding the requirement that real property is required by law...

Section 12-43-225. Multiple lot discounts; eligibility. - (A) For subdivision lots in a plat recorded on or...

Section 12-43-227. Valuation of homeowners' association property. - The fair market value of homeowners' association property, as defined...

Section 12-43-230. Treatment of agricultural real property, mobile home and lessee improvements to real property; department shall prescribe regulations; off-premises outdoor advertising signs. - (a) For the purposes of this article, unless otherwise required...

Section 12-43-232. Requirements for agricultural use. - In addition to all other requirements for real property to...

Section 12-43-233. Agritourism uses. - (A) In addition to and incidental to the uses required...

Section 12-43-240. Counties shall require building permits; copies shall be furnished to assessor. - All counties shall require by law or ordinance that building...

Section 12-43-250. Sales ratio studies; reassessment or remapping. - The department shall make sales ratio studies in all counties...

Section 12-43-260. Counties wilfully failing to comply with article shall not be entitled to certain State aid; certification of compliance. - Any county which wilfully fails to comply with the provisions...

Section 12-43-285. Certification of millage rates; excessive rates. - (A) The governing body of a political subdivision on whose...

Section 12-43-295. No additional millage shall be levied as inflation factor under equalization or reassessment program. - Notwithstanding any other provision of law, no additional millage shall...

Section 12-43-296. Preparation of budgets and carry forward of positive general fund balances. - In accordance with Section 7(b), Article X, of the Constitution...

Section 12-43-300. Extension of time for filing of objection to valuation and assessment; standard reassessment form. - The governing body of the county may by ordinance extend...

Section 12-43-310. Article shall not affect certain contracts. - In those counties which have a nondevelopment contract, those contracts...

Section 12-43-320. Legislative repeal of certain rules and regulations. - Any or all rules and regulations promulgated by the South...

Section 12-43-330. Property exempt from taxation is also exempt from assessment. - Property exempted from ad valorem taxation by Section 12-37-220 is...

Section 12-43-335. Classification of assessed property of merchants and related businesses; classification of assessed property of manufacturers; classification of assessed property of railroads, private carlines, airlines, water, power, telephone, c... - (A) For the purpose of assessing property of merchants and...

Section 12-43-340. Agricultural use application; false statement. - It is unlawful for a person knowingly and wilfully to...

Section 12-43-350. Standardized tax bill. - Affected political subdivisions must use a tax bill for real...

Section 12-43-360. Assessed value of aircraft. - The governing body of a county by ordinance may reduce...

Section 12-43-365. Golf course valuation. - (A) The value of tangible personal property and intangible personal...

Section 12-43-370. Electronic property tax bill and receipt. - (A) A county may allow a taxpayer to elect to...