South Carolina Statutes

§ 4-10-520 — Purpose.

South Carolina § 4-10-520
JurisdictionSouth Carolina
Title 4COUNTIES
Ch. 10LOCAL SALES AND USE TAX

This text of South Carolina § 4-10-520 (Purpose.) 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. § 4-10-520 (2026).

Text

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.

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Legislative History

HISTORY: 2000 Act No. 387, Part II, SECTION 99A, eff March 6, 2001.

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Bluebook (online)
South Carolina § 4-10-520, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/10/4-10-520.