S.C. Code Ann. § 12-37-3230: Auditor to determine assessed value of boats and watercraft; outboard motor.

The county auditor shall determine the assessed value of boats and watercraft and shall calculate the amount of taxes due on the property. A boat or watercraft, and any outboard motor affixed to a boat or watercraft, must be assessed as a single unit, provided that a boat or watercraft only powered by an outboard motor of less than five horsepower, or its equivalent, must be assessed only on the value of the hull of the boat or watercraft.