{"data":{"id":"us-sc/s.c.-code-ann.-27-8-70","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 27-8-70","heading":"Effect of easement on assessment of property for ad valorem tax purposes.","body":"For ad valorem tax purposes real property that is burdened by a conservation easement must be assessed and taxed on a basis that reflects the existence of the easement.","path":["Title 27 - PROPERTY AND CONVEYANCES","CHAPTER 8 Conservation Easement Act"],"source_url":"https://www.scstatehouse.gov/code/t27c008.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:55:34Z","sha256":"be1f917454121f4ea5f4c48b81ac8484581563619c26121f9cd9b67a985aa631","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-27-8-60","next":"us-sc/s.c.-code-ann.-27-8-80"},"notice":"GroundRules: Original legal text. Not legal advice."}