This article may be cited as the "South Carolina Real Property Valuation Reform Act".
S.C. Code Ann. § 12-37-3110
Citation of article
Known as the South Carolina Real Property Valuation Reform Act
The act spans §§ 12-37-3110 to 12-37-3170 (8 sections).
Applied in 2 court decisions — leading case CSX Transportation, Inc. v. South Carolina Department of Revenue (2017)
Most recently applied in 357 F. Supp. 3d 497 - CSX Transp., Inc. v. S.C. Dep't of Revenue (January 2019)
2006 Act No. 388, Pt IV, SECTION 1, eff upon ratification of amendment to Article X of the Constitution (ratified April 26, 2007).
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.