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2021 South Carolina Code of Laws
Title 12 - Taxation
Chapter 43 - County Equalization And Reassessment
ARTICLE 3 Programs; Uniform Assessment Ratios
- Section 12-43-210. Uniform and equitable assessments; rules and regulations.
- Section 12-43-215. Owner-occupied residential real property; highest and best use; appeals of assessment value.
- Section 12-43-217. Quadrennial reassessment; postponement ordinance.
- Section 12-43-220. Classifications shall be equal and uniform; particular classifications and assessment ratios; procedures for claiming certain classifications; roll-back taxes.
- Section 12-43-221. Property purchased by installment contract for sale; applicable assessments and exemptions.
- Section 12-43-222. Roll-back tax for open space.
- Section 12-43-224. Assessment of undeveloped acreage subdivided into lots.
- Section 12-43-225. Multiple lot discounts; eligibility.
- Section 12-43-227. Valuation of homeowners' association property.
- Section 12-43-230. Treatment of agricultural real property, mobile home and lessee improvements to real property; department shall prescribe regulations; off-premises outdoor advertising signs.
- Section 12-43-232. Requirements for agricultural use.
- Section 12-43-233. Agritourism uses.
- Section 12-43-240. Counties shall require building permits; copies shall be furnished to assessor.
- Section 12-43-250. Sales ratio studies; reassessment or remapping.
- Section 12-43-260. Counties wilfully failing to comply with article shall not be entitled to certain State aid; certification of compliance.
- Section 12-43-285. Certification of millage rates; excessive rates.
- Section 12-43-295. No additional millage shall be levied as inflation factor under equalization or reassessment program.
- Section 12-43-296. Preparation of budgets and carry forward of positive general fund balances.
- Section 12-43-300. Extension of time for filing of objection to valuation and assessment; standard reassessment form.
- Section 12-43-310. Article shall not affect certain contracts.
- Section 12-43-320. Legislative repeal of certain rules and regulations.
- Section 12-43-330. Property exempt from taxation is also exempt from assessment.
- Section 12-43-335. Classification of assessed property of merchants and related businesses; classification of assessed property of manufacturers; classification of assessed property of railroads, private carlines, airlines, water, power, telephone, cable television, sewer and pipeline companies.
- Section 12-43-340. Agricultural use application; false statement.
- Section 12-43-350. Standardized tax bill.
- Section 12-43-360. Assessed value of aircraft.
- Section 12-43-365. Golf course valuation.
- Section 12-43-370. Electronic property tax bill and receipt.
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