{"data":{"id":"us-sc/s.c.-code-ann.-12-37-3230","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-37-3230","heading":"Auditor to determine assessed value of boats, boat motors, and watercraft.","body":"The county auditor shall determine the assessed value of boats, boat motors, and watercraft and shall calculate the amount of taxes due on the property.","path":["Title 12 - TAXATION","CHAPTER 37 Assessment of Property Taxes","ARTICLE 26 Boats and Watercraft"],"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":"3d74f3e8b8e83a0d9d15238178d17b01d09ee8a5508eb8d9ac8c6069b9627e99","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-37-3220","next":"us-sc/s.c.-code-ann.-12-37-3240"},"notice":"GroundRules: Original legal text. Not legal advice."}