Article

Boats and Watercraft

S.C. Code Ann. § 12-37-3200— Tax year for boats, boat motors, and watercraft
S.C. Code Ann. § 12-37-3210— Tax notices for boats, boat motors, and watercraft
S.C. Code Ann. § 12-37-3220— Property tax returns for boats, boat motors, and watercraft
S.C. Code Ann. § 12-37-3230— Auditor to determine assessed value of boats, boat motors, and watercraft
S.C. Code Ann. § 12-37-3240— Exemptions from boat and watercraft tax