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Recapture Tax on Certain Use-Valuations

S.C. Code Ann. § 12-16-910— Tax treatment of certain farm or business realty; filing requirements; additional tax upon disposition or discontinuance of qualified uses of property
S.C. Code Ann. § 12-16-920— Qualified heir's liability for additional tax; lien reflecting adjusted tax difference
S.C. Code Ann. § 12-16-930— Notification as to any disposition of property or change in property use; time frames for assessment and payment of additional tax