South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-37-950: Valuation of certain leasehold estates as real estate.

Where this section sits in the code

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

When any leasehold estate is conveyed for a definite term by any grantor whose property is exempt from taxation to a grantee whose property is not exempt, the leasehold estate shall be valued for property tax purposes as real estate.

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

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