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- S.C. Code Ann. § 12-37-2430 · Valuation of aircraft.
- S.C. Code Ann. § 12-37-2440 · Ratios for valuation of aircraft.
- S.C. Code Ann. § 12-37-2450 · Tax levy.
- S.C. Code Ann. § 12-37-2460 · Disposition of tax proceeds.
- S.C. Code Ann. § 12-37-2470 · Penalty for failure to file return or to pay tax.
- S.C. Code Ann. § 12-37-2490 · Effect of other ad valorem taxes upon aircraft of airline companies.
- S.C. Code Ann. § 12-37-2600 · Motor carriers exempt from ad valorem taxes.
- S.C. Code Ann. § 12-37-2610 · Tax year for motor vehicles.
- S.C. Code Ann. § 12-37-2615 · Penalties for violation of Section 12-37-2610.
- S.C. Code Ann. § 12-37-2620 · Tax determined for twelve or twenty-four month period, depending on licensing period; proportionate reduction for shorter period.
- S.C. Code Ann. § 12-37-2630 · Property tax return to be filed prior to application for motor vehicle license.
- S.C. Code Ann. § 12-37-2640 · Auditor to determine assessed value of motor vehicle.
- S.C. Code Ann. § 12-37-2645 · Assessment ratio for determining assessed value of motor vehicle.
- S.C. Code Ann. § 12-37-2650 · Issuance of tax notices and paid receipts; delegation of collection of taxes.
- S.C. Code Ann. § 12-37-2660 · Listing of license registration applications to be furnished to county auditors.
- S.C. Code Ann. § 12-37-2675 · Transfer of vehicle license, tax levy prohibited until license expires.
- S.C. Code Ann. § 12-37-2680 · Determination of assessed value of vehicle; high mileage and motorcycles.
- S.C. Code Ann. § 12-37-2690 · Assessment and collection of municipal taxes.
- S.C. Code Ann. § 12-37-2710 · Returns for personal property registered with state agencies.
- S.C. Code Ann. § 12-37-2720 · Exception as to motor vehicles held for sale by dealers.
- S.C. Code Ann. § 12-37-2721 · Exemptions from motor vehicle tax.
- S.C. Code Ann. § 12-37-2722 · Exemptions from the motor vehicle tax.
- S.C. Code Ann. § 12-37-2723 · Article inapplicable to vehicles operated on highway with manufacturer's plates.
- S.C. Code Ann. § 12-37-2725 · Cancellation of license plate and registration certificate upon transfer of vehicle title or upon owner of vehicle becoming legal resident of another state and registers vehicle in that state; refund or credit for property taxes paid by transferor.
- S.C. Code Ann. § 12-37-2730 · Penalties; summons.
- S.C. Code Ann. § 12-37-2735 · Repealed.
- S.C. Code Ann. § 12-37-2740 · Suspension of driver's license and vehicle registration for failure to pay personal property tax on a vehicle.
- S.C. Code Ann. § 12-37-2810 · Definitions.
- S.C. Code Ann. § 12-37-2815 · Provisions not applicable to small commercial motor vehicles.
- S.C. Code Ann. § 12-37-2820 · Assessment of motor vehicles.
- S.C. Code Ann. § 12-37-2830 · Determination of value according to apportionment factor.
- S.C. Code Ann. § 12-37-2840 · Road use fees due at the same time as registration fees.
- S.C. Code Ann. § 12-37-2842 · Omitted.
- S.C. Code Ann. § 12-37-2850 · Assessment of road use fees; distribution of fees.
- S.C. Code Ann. § 12-37-2860 · Property tax exemptions; one-time fees.
- S.C. Code Ann. § 12-37-2865 · Distribution of revenues from road use and one-time fee assessments.
- S.C. Code Ann. § 12-37-2870 · Distribution formula.
- S.C. Code Ann. § 12-37-2880 · Fair market value of large commercial motor vehicles subject to road use fee; certain vehicles and buses exempt from certain taxes.
- S.C. Code Ann. § 12-37-2890 · Omitted.
- S.C. Code Ann. § 12-37-3110 · Citation of article.
- S.C. Code Ann. § 12-37-3120 · Interpretation with other laws.
- S.C. Code Ann. § 12-37-3130 · Definitions.
- S.C. Code Ann. § 12-37-3135 · ATI fair market value exemption from property tax; requirements.
- S.C. Code Ann. § 12-37-3140 · Determining fair market value.
- S.C. Code Ann. § 12-37-3150 · Determining when to appraise parcel of real property.
- S.C. Code Ann. § 12-37-3160 · Promulgation of regulations; circumstances constituting change in beneficial ownership; certification of details of property ownership; penalties for falsification.
- S.C. Code Ann. § 12-37-3170 · Effect on valuation of agricultural property.
- S.C. Code Ann. § 12-37-3200 · Tax year for boats, boat motors, and watercraft.
- S.C. Code Ann. § 12-37-3210 · Tax notices for boats, boat motors, and watercraft.
- S.C. Code Ann. § 12-37-3220 · Property tax returns for boats, boat motors, and watercraft.
- S.C. Code Ann. § 12-37-3230 · Auditor to determine assessed value of boats, boat motors, and watercraft.
- S.C. Code Ann. § 12-37-3240 · Exemptions from boat and watercraft tax.
- S.C. Code Ann. § 12-39-10 · Repealed.
- S.C. Code Ann. § 12-39-15 · County auditors, continuing education requirements.
- S.C. Code Ann. § 12-39-20 · Oaths of auditors.
- S.C. Code Ann. § 12-39-30 · Suspension and removal from office; designation of substitute.
- S.C. Code Ann. § 12-39-40 · Deputy auditor.
- S.C. Code Ann. § 12-39-50 · Auditor may administer oaths.
- S.C. Code Ann. § 12-39-60 · Time and place auditor shall receive returns and make assessments.
- S.C. Code Ann. § 12-39-70 · Classifications for purposes of appraising and assessing personal property.
- S.C. Code Ann. § 12-39-120 · Auditor may enter and examine buildings (except dwellings) to ascertain value.
- S.C. Code Ann. § 12-39-140 · Time when tax books shall be completed.
- S.C. Code Ann. § 12-39-150 · County duplicate list.
- S.C. Code Ann. § 12-39-160 · Report of property subject to special levy.
- S.C. Code Ann. § 12-39-170 · Rate of taxation shall be a decimal fraction, and not less than one tenth of a mill.
- S.C. Code Ann. § 12-39-180 · County auditor shall determine sum to be levied on items of property; minimum assessment.
- S.C. Code Ann. § 12-39-190 · Manner of entering taxes on duplicate.
- S.C. Code Ann. § 12-39-200 · Forms for county duplicates.
- S.C. Code Ann. § 12-39-210 · Auditor's returns of omitted personal property; penalty.
- S.C. Code Ann. § 12-39-220 · Property omitted from duplicate; appraisal and notification; limitation of back taxes.
- S.C. Code Ann. § 12-39-250 · Duty to correct assessments and other errors; duplicates; manner of effecting corrections; adjustments in valuation and assessment for fire damage.
- S.C. Code Ann. § 12-39-260 · Record of sales or conveyances and resulting changes in duplicates; endorsement of deeds by auditor; fees.
- S.C. Code Ann. § 12-39-270 · "Abatement book"; contents and use.
- S.C. Code Ann. § 12-39-280 · Auditor shall permit inspection and use of his books.
- S.C. Code Ann. § 12-39-310 · Duty to respond to questions regarding value of real estate and valuation of personal property.
- S.C. Code Ann. § 12-39-340 · Auditor shall ascertain that taxable personal property is properly listed and assessed.
- S.C. Code Ann. § 12-39-350 · Adoption of valuations of assessor.
- S.C. Code Ann. § 12-39-360 · Extension of date for filing returns and payment of property taxes.
- S.C. Code Ann. § 12-43-210 · Uniform and equitable assessments; rules and regulations.
- S.C. Code Ann. § 12-43-215 · Owner-occupied residential real property; highest and best use; appeals of assessment value.
- S.C. Code Ann. § 12-43-217 · Quadrennial reassessment; postponement ordinance.
- S.C. Code Ann. § 12-43-220 · Classifications shall be equal and uniform; particular classifications and assessment ratios; procedures for claiming certain classifications; roll-back taxes.
- S.C. Code Ann. § 12-43-221 · Property purchased by installment contract for sale; applicable assessments and exemptions.
- S.C. Code Ann. § 12-43-222 · Roll-back tax for open space.
- S.C. Code Ann. § 12-43-224 · Assessment of undeveloped acreage subdivided into lots.
- S.C. Code Ann. § 12-43-225 · Multiple lot discounts; eligibility.
- S.C. Code Ann. § 12-43-227 · Valuation of homeowners' association property.
- S.C. Code Ann. § 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.
- S.C. Code Ann. § 12-43-232 · Requirements for agricultural use.
- S.C. Code Ann. § 12-43-233 · Agritourism uses.
- S.C. Code Ann. § 12-43-240 · Counties shall require building permits; copies shall be furnished to assessor.
- S.C. Code Ann. § 12-43-250 · Sales ratio studies; reassessment or remapping.
- S.C. Code Ann. § 12-43-260 · Counties wilfully failing to comply with article shall not be entitled to certain State aid; certification of compliance.
- S.C. Code Ann. § 12-43-285 · Certification of millage rates; excessive rates.
- S.C. Code Ann. § 12-43-295 · No additional millage shall be levied as inflation factor under equalization or reassessment program.
- S.C. Code Ann. § 12-43-296 · Preparation of budgets and carry forward of positive general fund balances.
- S.C. Code Ann. § 12-43-300 · Extension of time for filing of objection to valuation and assessment; standard reassessment form.
- S.C. Code Ann. § 12-43-310 · Article shall not affect certain contracts.
- S.C. Code Ann. § 12-43-320 · Legislative repeal of certain rules and regulations.
- S.C. Code Ann. § 12-43-330 · Property exempt from taxation is also exempt from assessment.