South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-37-2430: Valuation of aircraft.

Where this section sits in the code

Title 12 - TAXATION
CHAPTER 37 Assessment of Property Taxes
ARTICLE 19 Aircraft

The department shall annually assess, adjust, equalize, and apportion the valuation of all aircraft of each airline company of a type or model operated in this State by such airline company by such type or model. Such aircraft shall be valued by the department at fair market value.

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

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