PocketLaw | South Carolina Code Of Laws

Classifications shall be equal and uniform; particular classifications and assessment ratios; procedures for claiming certain classifications; roll-back taxes.

Section
12-43-221

Property purchased by installment contract for sale; applicable assessments and exemptions.

Section
12-43-222

Treatment of agricultural real property, mobile home and lessee improvements to real property; department shall prescribe regulations; off-premises outdoor advertising signs.

Section
12-43-232

Requirements for agricultural use.

Section
12-43-233

Agritourism uses.

Section
12-43-240

Counties shall require building permits; copies shall be furnished to assessor.

Section
12-43-250

Sales ratio studies; reassessment or remapping.

Section
12-43-260

Counties wilfully failing to comply with article shall not be entitled to certain State aid; certification of compliance.

Section
12-43-285

Certification of millage rates; excessive rates.

Section
12-43-295

No additional millage shall be levied as inflation factor under equalization or reassessment program.

Section
12-43-296

Preparation of budgets and carry forward of positive general fund balances.

Section
12-43-300

Extension of time for filing of objection to valuation and assessment; standard reassessment form.

Section
12-43-310

Article shall not affect certain contracts.

Section
12-43-320

Legislative repeal of certain rules and regulations.

Section
12-43-330

Property exempt from taxation is also exempt from assessment.

Section
12-43-335

Classification of assessed property of merchants and related businesses; classification of assessed property of manufacturers; classification of assessed property of railroads, private carlines, airlines, water, power, telephone, cable television, sewer and pipeline companies.

Section
12-43-340

Agricultural use application; false statement.

Section
12-43-350

Standardized tax bill.

Section
12-43-360

Assessed value of aircraft.

Section
12-43-365

Golf course valuation.

Section
12-43-370

County Equalization And Reassessment

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Uniform and equitable assessments; rules and regulations.

Owner-occupied residential real property; highest and best use; appeals of assessment value.

Quadrennial reassessment; postponement ordinance.

Classifications shall be equal and uniform; particular classifications and assessment ratios; procedures for claiming certain classifications; roll-back taxes.

Property purchased by installment contract for sale; applicable assessments and exemptions.

Roll-back tax for open space.

Assessment of undeveloped acreage subdivided into lots.

Multiple lot discounts; eligibility.

Valuation of homeowners' association property.

Treatment of agricultural real property, mobile home and lessee improvements to real property; department shall prescribe regulations; off-premises outdoor advertising signs.

Requirements for agricultural use.

Agritourism uses.

Counties shall require building permits; copies shall be furnished to assessor.

Sales ratio studies; reassessment or remapping.

Counties wilfully failing to comply with article shall not be entitled to certain State aid; certification of compliance.

Certification of millage rates; excessive rates.

No additional millage shall be levied as inflation factor under equalization or reassessment program.

Preparation of budgets and carry forward of positive general fund balances.

Extension of time for filing of objection to valuation and assessment; standard reassessment form.

Article shall not affect certain contracts.

Legislative repeal of certain rules and regulations.

Property exempt from taxation is also exempt from assessment.

Classification of assessed property of merchants and related businesses; classification of assessed property of manufacturers; classification of assessed property of railroads, private carlines, airlines, water, power, telephone, cable television, sewer and pipeline companies.

Agricultural use application; false statement.

Standardized tax bill.

Assessed value of aircraft.

Golf course valuation.

Electronic property tax bill and receipt.