2018 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 4 - THE SOUTH CAROLINA DEPARTMENT OF REVENUE
Section 12-4-510. Power to levy taxes and order reassessment of property; grant of powers previously granted to State Board of Equalization and State Board of Assessors.
In addition to other powers and duties required by law, the department, in order to administer effectively the equitable assessment of property for taxation:
(1) has all of the powers conferred by law upon the former State Board of Equalization and upon the former State Board of Assessors before February 20, 1915;
(2) annually shall make the levy upon the assessed value of property subject to taxation necessary to raise the annual appropriations made by the General Assembly as it relates to private carlines and flight equipment;
(3) shall order reassessment of real and personal property, or any class or classes of either, or when, in the judgment of the department, the reassessment is advisable or necessary to the end that all classes of property in the assessment district are assessed in compliance with the law.
HISTORY: 1991 Act No. 50, Section 2.