South Carolina § 4-10-1010 Preservation procurements defined; sales and use tax.

South Carolina Statutes

§ 4-10-1010 — Preservation procurements defined; sales and use tax.

South Carolina § 4-10-1010

Title 4COUNTIES

Ch. 10LOCAL SALES AND USE TAX

This text of South Carolina § 4-10-1010 (Preservation procurements defined; sales and use tax.) is published on Counsel Stack Legal Research, covering South Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

S.C. Code Ann. § 4-10-1010 (2026).

Text

(A)For the purposes of this article, "preservation procurements" means procuring open lands or green space for preservation, by and through the acquisition of interests in real property, including:

(1)the acquisition of fee simple titles;

(2)conservation easements;

(3)development rights;

(4)rights of first refusal;

(5)options;

(6)leases with options to purchase; and (7) any other interests in real property.

(B)(1) Subject to the requirements of this article, a county's governing body may impose a sales and use tax by ordinance, subject to a referendum, within the county area for preservation procurements.

(2)Revenues collected pursuant to this article may be used to defray debt service on bonds issued to pay for preservation procurements authorized in this article. This authorizati

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(A) For the purposes of this article, "preservation procurements" means procuring open lands or green space for preservation, by and through the acquisition of interests in real property, including: (1) the acquisition of fee simple titles; (2) conservation easements; (3) development rights; (4) rights of first refusal; (5) options; (6) leases with options to purchase; and (7) any other interests in real property. (B)(1) Subject to the requirements of this article, a county's governing body may impose a sales and use tax by ordinance, subject to a referendum, within the county area for preservation procurements. (2) Revenues collected pursuant to this article may be used to defray debt service on bonds issued to pay for preservation procurements authorized in this article. This authorization is in addition to any other locally imposed sales and use taxes.