This article provides the only method in which the governing body of a county by ordinance may exempt private passenger motor vehicles, motorcycles, general aviation aircraft, boats, and boat motors from property taxes levied in the county as provided in Section 3, Article X of the Constitution of this State.
S.C. Code Ann. § 4-10-520
Purpose
Known as the Personal Property Tax Exemption Sales Tax Act
The act spans §§ 4–4 (10 sections).
2000 Act No. 387, Part II, SECTION 99A, eff March 6, 2001.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.