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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 27-8-70: Effect of easement on assessment of property for ad valorem tax purposes.

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Where this section sits in the code
  1. Title 27 - PROPERTY AND CONVEYANCES
  2. 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

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