{"data":{"id":"us-sc/s.c.-code-ann.-4-10-720","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 4-10-720","heading":"Definitions.","body":"As used in this article:\n(1) \"Class of property\" means property classified for property tax purposes as provided pursuant to Section 1, Article X of the Constitution of this State and as further permitted in Section 12-43-220. Property subject to a fee in lieu of property taxes, as defined in Chapter 12, Title 4 is not included in this definition of a class of property. All classes of property are provided a credit against property tax liability as provided in this article.\n(2) \"Political subdivision\" means a county, or a school district located wholly or partly within a county area, or both the county and a school district so located.\n(3) \"Property tax\" means all property tax millage imposed for operating purposes by a political subdivision.\n(4) \"Property tax liability\" means the amount of tax due as a result of the imposition of property tax.\n(5) \"RFA\" means the Revenue and Fiscal Affairs Office.","path":["Title 4 - COUNTIES","CHAPTER 10 Local Sales and Use Tax","ARTICLE 7 Local Option Sales and Use Tax"],"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":"f89ad18fbc7b936e7803f4fc0b7af221ca8b8a979867806f47d9a9d48619e34a","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-4-10-600","next":"us-sc/s.c.-code-ann.-4-10-730"},"notice":"GroundRules: Original legal text. Not legal advice."}