{"data":{"id":"us-sc/s.c.-code-ann.-12-37-950","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-37-950","heading":"Valuation of certain leasehold estates as real estate.","body":"When any leasehold estate is conveyed for a definite term by any grantor whose property is exempt from taxation to a grantee whose property is not exempt, the leasehold estate shall be valued for property tax purposes as real estate.","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":"c2a7264eb6291481c2613b1a44d1bca20f6960eebf0d5411fa053c7fadbee9a9","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-37-940","next":"us-sc/s.c.-code-ann.-12-37-970"},"notice":"GroundRules: Original legal text. Not legal advice."}