For ad valorem tax purposes real property that is burdened by a conservation easement must be assessed and taxed on a basis that reflects the existence of the easement.
S.C. Code Ann. § 27-8-70
Effect of easement on assessment of property for ad valorem tax purposes
Known as the South Carolina Conservation Easement Act
The act spans §§ 27-8-10 to 27-8-90 (13 sections).
1991 Act No. 92, SECTION 1.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.