Article

South Carolina Real Property Valuation Reform Act

S.C. Code Ann. § 12-37-3110— Citation of article
S.C. Code Ann. § 12-37-3120— Interpretation with other laws
S.C. Code Ann. § 12-37-3130— Definitions
S.C. Code Ann. § 12-37-3135— ATI fair market value exemption from property tax; requirements
S.C. Code Ann. § 12-37-3140— Determining fair market value
S.C. Code Ann. § 12-37-3150— Determining when to appraise parcel of real property
S.C. Code Ann. § 12-37-3160— Promulgation of regulations; circumstances constituting change in beneficial ownership; certification of details of property ownership; penalties for falsification
S.C. Code Ann. § 12-37-3170— Effect on valuation of agricultural property