South Carolina Statutes
§ 5-21-110 — Property subject to municipal taxes.
South Carolina § 5-21-110
This text of South Carolina § 5-21-110 (Property subject to municipal taxes.) 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. § 5-21-110 (2026).
Text
All municipal taxes levied by cities and towns in this State shall be levied on all property, real and personal, not exempt by law from taxation, situate within the limits of such cities and towns. All clauses of charters of cities or towns restricting taxation in such cities or towns to real estate only are hereby repealed.
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Legislative History
HISTORY: 1962 Code SECTION 47-821; 1952 Code SECTION 47-821; 1942 Code SECTION 7265; 1932 Code SECTION 7265; Civ. C. '22 SECTION 4420; Civ. C. '12 SECTION 3011; Civ. C. '02 SECTION 2006; 1897 (22) 409.
Nearby Sections
15
§ 5-21-110
Property subject to municipal taxes.§ 5-21-20
Exceptions to 5-21-10.§ 5-21-210
Short title.§ 5-21-220
Definitions.§ 5-21-230
Declaration of purpose.§ 5-21-250
Petition for election on issuance.§ 5-21-260
Notice of filing of petition.§ 5-21-270
Action on petition.§ 5-21-280
Time for holding election.§ 5-21-290
Notice of the holding of the election.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 5-21-110, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/21/5-21-110.