{"data":{"id":"us-sc/s.c.-code-ann.-12-37-712","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-37-712","heading":"Access to marina records and premises.","body":"A marina must provide immediate access to its business records and premises to city, county, and state tax authority employees for the purpose of making a property tax assessment. For the purposes of this section, \"marina\" means a facility that provides mooring or dry storage for watercraft on a leased or rental basis, and \"business records\" means only the name and billing address of the person leasing or renting space for a boat in a marina, as well as the make, model, and year, if available.","path":["Title 12 - TAXATION","CHAPTER 37 Assessment of Property Taxes","ARTICLE 5 Liability for Taxes; Returns"],"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":"9c8bf1ab5559e41d29b0bf4c4d4685989be6dc3eca2e4fcc48abcd3130fdeffd","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-37-710","next":"us-sc/s.c.-code-ann.-12-37-714"},"notice":"GroundRules: Original legal text. Not legal advice."}