{"data":{"id":"us-sc/s.c.-code-ann.-12-37-260","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-37-260","heading":"Exemption for holders of life estate; application of Section 12-37-250.","body":"Exemption for holders of a life estate as provided for in Section 12-37-250 shall be effective for real property tax purposes for the 1972 tax year provided that such holders make application to the county auditor on or before May 1, 1972.\nNothing herein shall affect the exemptions otherwise granted.\nThe provisions of Section 12-37-250 shall apply to life estates created by will and also to life estates otherwise created which were in effect on or before December 31, 1971.","path":["Title 12 - TAXATION","CHAPTER 37 Assessment of Property Taxes","ARTICLE 3 Property Tax; Exemptions"],"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":"d72fe444efb803588b2c0da23a2ceb82504022bacd5f83a0459820d9eb47d663","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-37-255","next":"us-sc/s.c.-code-ann.-12-37-265"},"notice":"GroundRules: Original legal text. Not legal advice."}