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2017 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 37 - ASSESSMENT OF PROPERTY TAXES
Section 12-37-120. Rounding of assessed value of property.
Universal Citation: SC Code § 12-37-120 (2017)
In the calculation of the assessed value of property subject to property tax, the result must be rounded to the nearest ten dollars and this rounded amount is deemed the assessed value of the property.
HISTORY: 1994 Act No. 516, Section 24.
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