2018 South Carolina Code of Laws
Title 27 - Property and Conveyances
CHAPTER 8 - CONSERVATION EASEMENT ACT
Section 27-8-70. Effect of easement on assessment of property for ad valorem tax purposes.
For ad valorem tax purposes real property that is burdened by a conservation easement must be assessed and taxed on a basis that reflects the existence of the easement.
HISTORY: 1991 Act No. 92, Section 1.
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