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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-37-3230: Auditor to determine assessed value of boats, boat motors, and watercraft.

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Where this section sits in the code
  1. Title 12 - TAXATION
  2. CHAPTER 37 Assessment of Property Taxes
  3. ARTICLE 26 Boats and Watercraft

The county auditor shall determine the assessed value of boats, boat motors, and watercraft and shall calculate the amount of taxes due on the property.

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

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