The county auditor shall determine the assessed value of boats, boat motors, and watercraft and shall calculate the amount of taxes due on the property.
S.C. Code Ann. § 12-37-3230
Auditor to determine assessed value of boats, boat motors, and watercraft
2018 Act No. 223 (H.4715), SECTION 8, eff January 1, 2020.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.