There is a newer version of the South Carolina Code of Laws
2012 South Carolina Code of Laws
Title 12 - Taxation
Chapter 37 - ASSESSMENT OF PROPERTY TAXES
Section 12-37-260 - Exemption for holders of life estate; application of Section 12-37-250.
SC Code § 12-37-260 (2012) What's This?
Exemption for holders of a life estate as provided for in Section 12-37-250 shall be effective for real property tax purposes for the 1972 tax year provided that such holders make application to the county auditor on or before May 1, 1972.
Nothing herein shall affect the exemptions otherwise granted.
The provisions of Section 12-37-250 shall apply to life estates created by will and also to life estates otherwise created which were in effect on or before December 31, 1971.
HISTORY: 1962 Code Section 65-1522.1:1; 1972 (57) 2301.
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