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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-43-330: Property exempt from taxation is also exempt from assessment.

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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

Property exempted from ad valorem taxation by Section 12-37-220 is also exempt from assessment.

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

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