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Assessment Of Property Taxes
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South Carolina Code of Laws
Taxation
Assessment Of Property Taxes
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Section
12-37-10
Definitions.
Section
12-37-30
All taxes shall be levied on uniform assessment.
Section
12-37-40
Municipal authorities may copy assessments from county auditor's books.
Section
12-37-90
Assessors to be full time; responsibilities and duties.
Section
12-37-100
Assessor shall endorse deeds.
Section
12-37-110
Auditors, assessors, and appraisers shall attend educational courses.
Section
12-37-120
Rounding of assessed value of property.
Section
12-37-135
Countywide business registration; fee.
Section
12-37-140
Real property taxation and valuation; boundary clarification.
Section
12-37-145
Motor vehicle registration; boundary clarification.
Section
12-37-150
Tax rebate; boundary clarification.
Section
12-37-155
Lien date; boundary clarification.
Section
12-37-210
Property which is taxable.
Section
12-37-220
General exemption from taxes.
Section
12-37-222
Leased equipment used by charitable, not-for-profit or governmental hospital deemed for tax purposes to be owned by hospital.
Section
12-37-224
Motor homes or trailers for recreational travel; boats or watercraft with certain features.
Section
12-37-225
Consideration of federal or state income tax credits for low income housing with respect to valuation of real property for property tax purposes.
Section
12-37-230
Payments of services rendered in lieu of taxes by nonprofit housing corporations exempt under Section 12-37-220.
Section
12-37-235
Fees for fire protection for property exempt under Section 12-37-220.
Section
12-37-240
Payments in lieu of taxes by nonprofit housing corporations exempt under act of General Assembly.
Section
12-37-245
Homestead exemption allowance increased.
Section
12-37-250
Homestead exemption for taxpayers sixty-five and over or those totally and permanently disabled or legally blind.
Section
12-37-251
Calculation of rollback millage; equivalent millage.
Section
12-37-252
Classification and assessment of property qualifying for exemption under Section 12-37-250.
Section
12-37-255
Homestead exemption to continue; county auditor to be informed of change affecting eligibility.
Section
12-37-260
Exemption for holders of life estate; application of Section 12-37-250.
Section
12-37-265
Criteria for qualification of life estates for homestead tax exemption.
Section
12-37-266
Homestead exemption for dwellings held in trust; application of Section 12-37-250.
Section
12-37-270
Reimbursement for tax loss in counties allowing homestead exemption.
Section
12-37-275
Date for submission for requests for reimbursement.
Section
12-37-280
Reimbursement of localities for tax loss due to homestead exemption.
Section
12-37-285
Incorporated municipalities may provide for homestead exemptions from municipal ad valorem taxes on real property.
Section
12-37-290
General homestead exemption.
Section
12-37-295
Payment of taxes not condition to qualify for exemption.
Section
12-37-450
Business inventory tax exemption; reimbursement of counties and municipalities.
Section
12-37-610
Persons liable for taxes and assessments on real property.
Section
12-37-620
Certain leasehold estates taxed until end of term; lease or contract must be recorded and contain certain information; sale of property for taxes.
Section
12-37-670
Listing new structures for taxation; due date of additional property taxes.
Section
12-37-710
Return and assessment of personal property.
Section
12-37-712
Access to marina records and premises.
Section
12-37-714
Boats with situs in State; boat or motor under contract for repairs.
Section
12-37-715
Frequency of ad valorem taxation on personal property; exception.
Section
12-37-717
Repealed.
Section
12-37-720
Persons who shall return property of ward, minor child having no guardian, wife, lessee, absent, unknown or deceased person, corporation, partnership or other firm, and property held in trust or by receiver or public officer.
Section
12-37-730
Persons liable for taxes on personal property held in trust or charge.
Section
12-37-735
Transfer of personal property titled by state or federal agencies; proration of taxes; exceptions.
Section
12-37-740
Property of others shall be listed and assessed separately; responsibility for payment; retention of proceeds sufficient to pay taxes.
Section
12-37-750
Omitted or false returns; notice to taxpayer; assessment and collection of omitted taxes.
Section
12-37-760
Auditor shall make return of personal property when individual does not; examination under oath; investigation.
Section
12-37-780
Procedure in case of suspected evasion or false return of personal property; notice to taxpayer; examination under oath.
Section
12-37-800
Penalty for failure to list real or personal property; penalty for making false return, understating tax liability, or disregarding rules.
Section
12-37-810
Penalty where taxpayer makes wilful false return; unintentional mistake.
Section
12-37-820
Payment of expenses of examination.
Section
12-37-830
Allowable expenses.
Section
12-37-840
Assessment as a part of collection; auditor may secure full return.
Section
12-37-850
Repealed.
Section
12-37-890
Place where property shall be returned for taxation.
Section
12-37-900
Personal property tax returns; exception for certain manufacturers.
Section
12-37-905
Required date for filing property tax returns.
Section
12-37-930
Valuation of property; depreciation allowances for manufacturer's machinery and equipment; department may permit adjustment in allowance.
Section
12-37-935
Maximum percentage depreciation; trust fund for tax relief.
Section
12-37-940
Valuation of certain kinds of personal property.
Section
12-37-950
Valuation of certain leasehold estates as real estate.
Section
12-37-970
Assessment and return of property.
Section
12-37-975
Filing of amended return.
Section
12-37-1110
"Personal property in transit" defined; such property acquires no situs for tax purposes; liberal construction of "no situs" status.
Section
12-37-1120
"In transit" property; records to be kept by warehouses; inspection of records; computations; claiming "no situs" status.
Section
12-37-1130
Penalties for false statements.
Section
12-37-1140
Penalties for evasion of assessment or levy of taxes.
Section
12-37-1310
"Manufacturer" defined.
Section
12-37-1610
Returns of railroad companies to Department of Revenue.
Section
12-37-1630
Valuation and allocation.
Section
12-37-1640
Form of return and oath.
Section
12-37-1650
Returns to be made by receivers.
Section
12-37-1660
Power of department to question officers, agents and receivers, and to examine books and papers.
Section
12-37-1670
Railroad officer, receiver or agent who refuses to answer questions of or submit books to department; penalties.
Section
12-37-1680
Proceedings in case of failure to file return.
Section
12-37-1940
Statements of telegraph and telephone companies.
Section
12-37-1990
Form of returns when no principal office is in State; examination of agents.
Section
12-37-2000
Department shall examine statements and may require other data.
Section
12-37-2010
Auditors may require agents to report length of lines in each township; addition to value.
Section
12-37-2020
Actions for taxes in case of failure or refusal to pay; penalty.
Section
12-37-2110
Definitions.
Section
12-37-2120
Filing of report required.
Section
12-37-2130
Annual valuation of private cars of private car companies.
Section
12-37-2140
Method of valuation.
Section
12-37-2150
Tax levy against assessed value.
Section
12-37-2160
Disposition of proceeds.
Section
12-37-2170
Penalty for failure to file return or to pay tax.
Section
12-37-2190
Effect of other ad valorem taxes.
Section
12-37-2270
Failure to pay tax works a forfeiture.
Section
12-37-2410
Definitions.
Section
12-37-2420
Required tax returns.
Section
12-37-2430
Valuation of aircraft.
Section
12-37-2440
Ratios for valuation of aircraft.
Section
12-37-2450
Tax levy.
Section
12-37-2460
Disposition of tax proceeds.
Section
12-37-2470
Penalty for failure to file return or to pay tax.
Section
12-37-2490
Effect of other ad valorem taxes upon aircraft of airline companies.
Section
12-37-2600
Motor carriers exempt from ad valorem taxes.
Section
12-37-2610
Tax year for motor vehicles.
Section
12-37-2615
Penalties for violation of Section 12-37-2610.
Section
12-37-2620
Tax determined for twelve or twenty-four month period, depending on licensing period; proportionate reduction for shorter period.
Section
12-37-2630
Property tax return to be filed prior to application for motor vehicle license.
Section
12-37-2640
Auditor to determine assessed value of motor vehicle.
Section
12-37-2645
Assessment ratio for determining assessed value of motor vehicle.
Section
12-37-2650
Issuance of tax notices and paid receipts; delegation of collection of taxes.
Section
12-37-2660
Listing of license registration applications to be furnished to county auditors.
Section
12-37-2675
Transfer of vehicle license, tax levy prohibited until license expires.
Section
12-37-2680
Determination of assessed value of vehicle; high mileage and motorcycles.
Section
12-37-2690
Assessment and collection of municipal taxes.
Section
12-37-2710
Returns for personal property registered with state agencies.
Section
12-37-2720
Exception as to motor vehicles held for sale by dealers.
Section
12-37-2721
Exemptions from motor vehicle tax.
Section
12-37-2722
Exemptions from the motor vehicle tax.
Section
12-37-2723
Article inapplicable to vehicles operated on highway with manufacturer's plates.
Section
12-37-2725
Cancellation of license plate and registration certificate upon transfer of vehicle title or upon owner of vehicle becoming legal resident of another state and registers vehicle in that state; refund or credit for property taxes paid by transferor.
Section
12-37-2730
Penalties; summons.
Section
12-37-2735
Repealed.
Section
12-37-2740
Suspension of driver's license and vehicle registration for failure to pay personal property tax on a vehicle.
Section
12-37-2810
Definitions.
Section
12-37-2815
Provisions not applicable to small commercial motor vehicles.
Section
12-37-2820
Assessment of motor vehicles.
Section
12-37-2830
Determination of value according to apportionment factor.
Section
12-37-2840
Road use fees due at the same time as registration fees.
Section
12-37-2842
Omitted.
Section
12-37-2850
Assessment of road use fees; distribution of fees.
Section
12-37-2860
Property tax exemptions; one-time fees.
Section
12-37-2865
Distribution of revenues from road use and one-time fee assessments.
Section
12-37-2870
Distribution formula.
Section
12-37-2880
Fair market value of large commercial motor vehicles subject to road use fee; certain vehicles and buses exempt from certain taxes.
Section
12-37-2890
Omitted.
Section
12-37-3110
Citation of article.
Section
12-37-3120
Interpretation with other laws.
Section
12-37-3130
Definitions.
Section
12-37-3135
ATI fair market value exemption from property tax; requirements.
Section
12-37-3140
Determining fair market value.
Section
12-37-3150
Determining when to appraise parcel of real property.
Section
12-37-3160
Promulgation of regulations; circumstances constituting change in beneficial ownership; certification of details of property ownership; penalties for falsification.
Section
12-37-3170
Effect on valuation of agricultural property.
Section
12-37-3200
Tax year for boats, boat motors, and watercraft.
Section
12-37-3210
Tax notices for boats, boat motors, and watercraft.
Section
12-37-3220
Property tax returns for boats, boat motors, and watercraft.
Section
12-37-3230
Auditor to determine assessed value of boats, boat motors, and watercraft.
Section
12-37-3240
Exemptions from boat and watercraft tax.