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2016 South Carolina Code of Laws
Title 5 - Municipal Corporations
CHAPTER 21 - FINANCIAL MATTERS GENERALLY
Section 5-21-110. Property subject to municipal taxes.

SC Code § 5-21-110 (2016) What's This?

All municipal taxes levied by cities and towns in this State shall be levied on all property, real and personal, not exempt by law from taxation, situate within the limits of such cities and towns.

All clauses of charters of cities or towns restricting taxation in such cities or towns to real estate only are hereby repealed.

HISTORY: 1962 Code Section 47-821; 1952 Code Section 47-821; 1942 Code Section 7265; 1932 Code Section 7265; Civ. C. '22 Section 4420; Civ. C. '12 Section 3011; Civ. C. '02 Section 2006; 1897 (22) 409.

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