Uniform and equitable assessments; rules and regulations
Applied in 4 court decisions — leading case Kiawah Resort Associates v. South Carolina Tax Commission (1995)
Most recently applied in Charleston County Assessor v. University Ventures (July 2019)
1975 (59) 248; 1976 Act No. 618, SECTION 2; 1988 Act No. 381, SECTION 4; 1993 Act No. 181, SECTION 218; 2003 Act No. 69, SECTION 3.J, eff June 18, 2003.
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
(A) All property must be assessed uniformly and equitably throughout the State. The South Carolina Department of Revenue may promulgate regulations to ensure equalization which must be adhered to by all assessing officials in the State.
(B) No reassessment program may be implemented in a county unless all real property in the county, including real property classified as manufacturing property, is reassessed in the same year.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.