All-terrain vehicles are exempt from ad valorem personal property taxes beginning with calendar year 2011.
S.C. Code Ann. § 50-26-50
Exemption from ad valorem personal property taxes for all-terrain vehicles (ATVs)
Known as the Chandler's Law
The act spans §§ 50-26-10 to 50-26-70 (7 sections).
2011 Act No. 24, SECTION 1, eff July 1, 2011.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.