South Carolina Statutes
§ 12-43-330 — Property exempt from taxation is also exempt from assessment.
South Carolina § 12-43-330
This text of South Carolina § 12-43-330 (Property exempt from taxation is also exempt from assessment.) 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. § 12-43-330 (2026).
Text
Property exempted from ad valorem taxation by Section 12-37-220 is also exempt from assessment.
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Legislative History
HISTORY: 1982 Act No. 437.
Nearby Sections
15
§ 12-43-215
Owner-occupied residential real property; highest and best use; appeals of assessment value.§ 12-43-221
Property purchased by installment contract for sale; applicable assessments and exemptions.§ 12-43-222
Roll-back tax for open space.§ 12-43-225
Multiple lot discounts; eligibility.§ 12-43-232
Requirements for agricultural use.§ 12-43-233
Agritourism uses.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 12-43-330, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/12-43-330.