South Carolina Statutes
§ 4-10-720 — Definitions.
South Carolina § 4-10-720
This text of South Carolina § 4-10-720 (Definitions.) 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. § 4-10-720 (2026).
Text
As used in this article:
(1)"Class of property" means property classified for property tax purposes as provided pursuant to Section 1, Article X of the Constitution of this State and as further permitted in Section 12-43-220. Property subject to a fee in lieu of property taxes, as defined in Chapter 12, Title 4 is not included in this definition of a class of property. All classes of property are provided a credit against property tax liability as provided in this article.
(2)"Political subdivision" means a county, or a school district located wholly or partly within a county area, or both the county and a school district so located.
(3)"Property tax" means all property tax millage imposed for operating purposes by a political subdivision.
(4)"Property tax liability" means the amount o
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Legislative History
HISTORY: 2006 Act No. 388, Pt III, SECTION 1, eff January 1, 2007.
Nearby Sections
15
§ 4-10-10
Definitions.§ 4-10-100
Commencement of local sales and use tax.§ 4-10-1030
Imposition and termination of the tax.§ 4-10-1040
Administration and collection of the tax.§ 4-10-1050
Distributions to counties; confidentiality.§ 4-10-25
Construction contracts; application.§ 4-10-300
Short title.§ 4-10-310
Imposition of tax.§ 4-10-320
Commission creation; composition.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 4-10-720, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/10/4-10-720.