South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 5-21-110: Property subject to municipal taxes.

Where this section sits in the code

Title 5 - MUNICIPAL CORPORATIONS
CHAPTER 21 Financial Matters Generally
ARTICLE 3 Taxation Generally

All municipal taxes levied by cities and towns in this State shall be levied on all property, real and personal, not exempt by law from taxation, situate within the limits of such cities and towns.

All clauses of charters of cities or towns restricting taxation in such cities or towns to real estate only are hereby repealed.

Collected 2026-09-02T06:23:14Z. Source file · JSON

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