South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-37-715: Frequency of ad valorem taxation on personal property; exception.

Where this section sits in the code

Title 12 - TAXATION
CHAPTER 37 Assessment of Property Taxes
ARTICLE 5 Liability for Taxes; Returns

Notwithstanding any other provision of law, no personal property may be taxed for ad valorem purposes more than once in any tax year, except as provided for by the provisions of Section 56-3-210.

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

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