All real and personal property in this State, personal property of residents of this State which may be kept or used temporarily out of the State, with the intention of bringing it into the State, or which has been sent out of the State for sale and not yet sold, and all moneys, credits and investments in bonds, stocks, joint-stock companies or otherwise of persons resident in this State shall be subject to taxation.
S.C. Code Ann. § 12-37-210
Property which is taxable
Applied in 2 court decisions — leading case Montgomery County v. Federal National Mortgage Ass'n (2014)
Most recently applied in Montgomery County v. Federal National Mortgage Ass'n (January 2014)
1962 Code SECTION 65-1521; 1952 Code SECTION 65-1521; 1942 Code SECTION 2566; 1932 Code SECTION 2566; Civ
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.