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S.C. Code Ann. § 12-37-715

Frequency of ad valorem taxation on personal property; exception

1982 Act No. 287, SECTION 2; 2015 Act No. 87 (S.379), SECTION 8, eff June 11, 2015.

Notwithstanding any other provision of law, no personal property may be taxed for ad valorem purposes more than once in any tax year, except as provided for by the provisions of Section 56-3-210.

Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.