{"data":{"id":"us-sc/s.c.-code-ann.-4-10-520","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 4-10-520","heading":"Purpose.","body":"This article provides the only method in which the governing body of a county by ordinance may exempt private passenger motor vehicles, motorcycles, general aviation aircraft, boats, and boat motors from property taxes levied in the county as provided in Section 3, Article X of the Constitution of this State.","path":["Title 4 - COUNTIES","CHAPTER 10 Local Sales and Use Tax","ARTICLE 5 Personal Property Tax Exemption Sales Tax Act"],"source_url":"https://www.scstatehouse.gov/code/t04c010.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:20:54Z","sha256":"099090a7e1ef6a4dc5fbc2bc274a38dc7b0b474f3d8d6205f1a3b43947959121","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-4-10-510","next":"us-sc/s.c.-code-ann.-4-10-530"},"notice":"GroundRules: Original legal text. Not legal advice."}