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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-43-250: Sales ratio studies; reassessment or remapping.

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Where this section sits in the code
  1. Title 12 - TAXATION
  2. CHAPTER 43 County Equalization and Reassessment
  3. ARTICLE 3 Programs; Uniform Assessment Ratios

The department shall make sales ratio studies in all counties of the State and when, in the judgment of the department, a county needs to reassess or remap property, the department shall make application to the circuit court in which the county is located for a determination of whether or not the county shall be required to commence reassessment or remapping. If the circuit court determines that the county needs reassessment or remapping, such county shall be required to commence the reassessment or remapping within thirty days of such determination.

Collected 2026-09-02T06:36:29Z. Source file · JSON

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