{"data":{"id":"us-sc/s.c.-code-ann.-12-37-120","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-37-120","heading":"Rounding of assessed value of property.","body":"In the calculation of the assessed value of property subject to property tax, the result must be rounded to the nearest ten dollars and this rounded amount is deemed the assessed value of the property.","path":["Title 12 - TAXATION","CHAPTER 37 Assessment of Property Taxes","ARTICLE 1 General Provisions"],"source_url":"https://www.scstatehouse.gov/code/t12c037.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:36:19Z","sha256":"7596d7a8cb0f903d7e37c15cc9c060cd7239c99352495395d547aa191532267b","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-37-110","next":"us-sc/s.c.-code-ann.-12-37-135"},"notice":"GroundRules: Original legal text. Not legal advice."}