There is a newer version of the South Carolina Code of Laws
2013 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 37 - ASSESSMENT OF PROPERTY TAXES
SECTION 12-37-2430. Valuation of aircraft.
SC Code § 12-37-2430 (2013) What's This?
The department shall annually assess, adjust, equalize, and apportion the valuation of all aircraft of each airline company of a type or model operated in this State by such airline company by such type or model. Such aircraft shall be valued by the department at fair market value.
HISTORY: 1976 Act No. 576, Section 3; 1982 Act No. 433, Section 4.
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