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 §§ 27–27 (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.