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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-37-120: Rounding of assessed value of property.

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Where this section sits in the code
  1. Title 12 - TAXATION
  2. CHAPTER 37 Assessment of Property Taxes
  3. ARTICLE 1 General Provisions

In the calculation of the assessed value of property subject to property tax, the result must be rounded to the nearest ten dollars and this rounded amount is deemed the assessed value of the property.

Collected 2026-09-02T06:36:19Z. Source file · JSON

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