Article

Programs; Uniform Assessment Ratios

S.C. Code Ann. § 12-43-210— Uniform and equitable assessments; rules and regulations
S.C. Code Ann. § 12-43-215— Owner-occupied residential real property; highest and best use; appeals of assessment value
S.C. Code Ann. § 12-43-217— Quadrennial reassessment; postponement ordinance
S.C. Code Ann. § 12-43-220— Classifications shall be equal and uniform; particular classifications and assessment ratios; procedures for claiming certain classifications; roll-back taxes
S.C. Code Ann. § 12-43-221— Property purchased by installment contract for sale; applicable assessments and exemptions
S.C. Code Ann. § 12-43-222— Roll-back tax for open space
S.C. Code Ann. § 12-43-224— Assessment of undeveloped acreage subdivided into lots
S.C. Code Ann. § 12-43-225— Multiple lot discounts; eligibility
S.C. Code Ann. § 12-43-227— Valuation of homeowners' association property
S.C. Code Ann. § 12-43-230— Treatment of agricultural real property, mobile home and lessee improvements to real property; department shall prescribe regulations; off-premises outdoor advertising signs
S.C. Code Ann. § 12-43-232— Requirements for agricultural use
S.C. Code Ann. § 12-43-233— Agritourism uses
S.C. Code Ann. § 12-43-240— Counties shall require building permits; copies shall be furnished to assessor
S.C. Code Ann. § 12-43-250— Sales ratio studies; reassessment or remapping
S.C. Code Ann. § 12-43-260— Counties wilfully failing to comply with article shall not be entitled to certain State aid; certification of compliance
S.C. Code Ann. § 12-43-285— Certification of millage rates; excessive rates
S.C. Code Ann. § 12-43-295— No additional millage shall be levied as inflation factor under equalization or reassessment program
S.C. Code Ann. § 12-43-296— Preparation of budgets and carry forward of positive general fund balances
S.C. Code Ann. § 12-43-300— Extension of time for filing of objection to valuation and assessment; standard reassessment form
S.C. Code Ann. § 12-43-310— Article shall not affect certain contracts
S.C. Code Ann. § 12-43-320— Legislative repeal of certain rules and regulations
S.C. Code Ann. § 12-43-330— Property exempt from taxation is also exempt from assessment
S.C. Code Ann. § 12-43-335— Classification of assessed property of merchants and related businesses; classification of assessed property of manufacturers; classification of assessed property of railroads, private carlines, airlines, water, power, telephone, cable television, sewer and pipeline companies
S.C. Code Ann. § 12-43-340— Agricultural use application; false statement
S.C. Code Ann. § 12-43-350— Standardized tax bill
S.C. Code Ann. § 12-43-360— Assessed value of aircraft
S.C. Code Ann. § 12-43-365— Golf course valuation
S.C. Code Ann. § 12-43-370— Electronic property tax bill and receipt