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2017 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 37 - ASSESSMENT OF PROPERTY TAXES
Section 12-37-715. Frequency of ad valorem taxation on personal property; exception.
Universal Citation: SC Code § 12-37-715 (2017)
Notwithstanding any other provision of law, no personal property may be taxed for ad valorem purposes more than once in any tax year, except as provided for by the provisions of Section 56-3-210.
HISTORY: 1982 Act No. 287, Section 2; 2015 Act No. 87 (S.379), Section 8, eff June 11, 2015.
Effect of Amendment
2015 Act No. 87, Section 8, substituted "provision of law" for "provisions of law", and added "except as provided for by the provisions of Section 56-3-210".
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