Exemption from ad valorem personal property taxes for all-terrain vehicles (ATVs).

  1. Law
  2. South Carolina Code of Laws
  3. Fish, Game and Watercraft
  4. All-terrain Vehicle Safety Act
  5. Exemption from ad valorem personal property taxes for all-terrain vehicles (ATVs).

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All-terrain vehicles are exempt from ad valorem personal property taxes beginning with calendar year 2011.

HISTORY: 2011 Act No. 24, Section 1, eff July 1, 2011.


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