South Carolina § 12-43-210 Uniform and equitable assessments; rules and regulations.

South Carolina Statutes

§ 12-43-210 — Uniform and equitable assessments; rules and regulations.

South Carolina § 12-43-210

Title 12TAXATION

Ch. 43COUNTY EQUALIZATION AND REASSESSMENT

This text of South Carolina § 12-43-210 (Uniform and equitable assessments; rules and regulations.) 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. § 12-43-210 (2026).

Text

(A)All property must be assessed uniformly and equitably throughout the State. The South Carolina Department of Revenue may promulgate regulations to ensure equalization which must be adhered to by all assessing officials in the State.

(B)No reassessment program may be implemented in a county unless all real property in the county, including real property classified as manufacturing property, is reassessed in the same year.

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(A) All property must be assessed uniformly and equitably throughout the State. The South Carolina Department of Revenue may promulgate regulations to ensure equalization which must be adhered to by all assessing officials in the State. (B) No reassessment program may be implemented in a county unless all real property in the county, including real property classified as manufacturing property, is reassessed in the same year.

Legislative History

HISTORY: 1975 (59) 248; 1976 Act No. 618, SECTION 2; 1988 Act No. 381, SECTION 4; 1993 Act No. 181, SECTION 218; 2003 Act No. 69, SECTION 3.J, eff June 18, 2003.