County Equalization And Reassessment

  1. Law
  2. South Carolina Code of Laws
  3. Taxation
  4. County Equalization And Reassessment

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Section
12-43-210

Uniform and equitable assessments; rules and regulations.

Section
12-43-215

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

Section
12-43-217

Quadrennial reassessment; postponement ordinance.

Section
12-43-220

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

Roll-back tax for open space.

Section
12-43-224

Assessment of undeveloped acreage subdivided into lots.

Section
12-43-225

Multiple lot discounts; eligibility.

Section
12-43-227

Valuation of homeowners' association property.

Section
12-43-230

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

Electronic property tax bill and receipt.