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2021 South Carolina Code of Laws
Title 12 - Taxation
Chapter 24 - Deed Recording Fee
Section 12-24-160. Recording and filing fees; boundary clarification.
Universal Citation: SC Code § 12-24-160 (2021)
If as a result of the boundary clarification, as contained in the amendments to Section 1-1-10, effective January 1, 2017, property is considered to have changed locations from North Carolina to South Carolina and if solely as a result of this change a deed is filed in South Carolina, no deed recording fees are due on this filing and no county filing fees may be charged.
HISTORY: 2016 Act No. 270 (S.667), Section 9, eff January 1, 2017.
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