South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 4-10-520: Purpose.

Where this section sits in the code

Title 4 - COUNTIES
CHAPTER 10 Local Sales and Use Tax
ARTICLE 5 Personal Property Tax Exemption Sales Tax Act

This article provides the only method in which the governing body of a county by ordinance may exempt private passenger motor vehicles, motorcycles, general aviation aircraft, boats, and boat motors from property taxes levied in the county as provided in Section 3, Article X of the Constitution of this State.

Collected 2026-09-02T06:20:54Z. Source file · JSON

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