The value of real property for purposes of the imposition of the property tax is subject to the provisions of this article. Except where inconsistent, the provisions of this article are in addition to and not in lieu of other provisions of law applicable to the valuation of real property for purposes of the property tax. If the provisions of this article are inconsistent with other provisions of law, the provisions of this article apply.
S.C. Code Ann. § 12-37-3120
Interpretation with other laws
Known as the South Carolina Real Property Valuation Reform Act
The act spans §§ 12-37-3110 to 12-37-3170 (8 sections).
Applied in 1 court decision — leading case Charleston County Assessor v. University Ventures (2019)
Most recently applied in Charleston County Assessor v. University Ventures (July 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.