S.C. Code Ann. § 27-8-70: Effect of easement on assessment of property for ad valorem tax purposes.
Where this section sits in the code
- Title 27 - PROPERTY AND CONVEYANCES
- CHAPTER 8 Conservation Easement Act
For ad valorem tax purposes real property that is burdened by a conservation easement must be assessed and taxed on a basis that reflects the existence of the easement.
Collected 2026-09-02T06:55:34Z. Source file · JSON