{"data":{"id":"us-sc/s.c.-code-ann.-50-26-50","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 50-26-50","heading":"Exemption from ad valorem personal property taxes for all-terrain vehicles (ATVs).","body":"All-terrain vehicles are exempt from ad valorem personal property taxes beginning with calendar year 2011.","path":["Title 50 - FISH, GAME AND WATERCRAFT","CHAPTER 26 All-Terrain Vehicle Safety Act"],"source_url":"https://www.scstatehouse.gov/code/t50c026.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T07:48:29Z","sha256":"cc04a50c612865b64b405ad66b97bb75bccac19044933f4bd82df5f018cff17e","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-50-26-40","next":"us-sc/s.c.-code-ann.-50-26-60"},"notice":"GroundRules: Original legal text. Not legal advice."}