{"data":{"id":"us-sc/s.c.-code-ann.-11-11-157","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 11-11-157","heading":"Reallocation of local option sales tax.","body":"Beginning June 1, 2007, funds derived from a one percent local option sales tax imposed in a county which are used to reduce ad valorem property taxes imposed on owner-occupied residential property for school operating purposes must be thereafter applied on a pro rata basis to reduce ad valorem property taxes levied for other purposes as the county governing body shall provide.","path":["Title 11 - PUBLIC FINANCE","CHAPTER 11 State Budget System","ARTICLE 1 General Provisions"],"source_url":"https://www.scstatehouse.gov/code/t11c011.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:31:39Z","sha256":"b509bfcc74f35aeb38b43abd22725e1f36de17b285a4f7ec7b1455101688f8ca","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-11-11-156","next":"us-sc/s.c.-code-ann.-11-11-160"},"notice":"GroundRules: Original legal text. Not legal advice."}