South Carolina § 50-26-50 Exemption from ad valorem personal property taxes for all-terrain vehicles (ATVs).

South Carolina Statutes

§ 50-26-50 — Exemption from ad valorem personal property taxes for all-terrain vehicles (ATVs).

South Carolina § 50-26-50

Title 50FISH, GAME AND WATERCRAFT

Ch. 26ALL-TERRAIN VEHICLE SAFETY ACT

This text of South Carolina § 50-26-50 (Exemption from ad valorem personal property taxes for all-terrain vehicles (ATVs).) 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. § 50-26-50 (2026).

Text

All-terrain vehicles are exempt from ad valorem personal property taxes beginning with calendar year 2011.

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Legislative History

HISTORY: 2011 Act No. 24, SECTION 1, eff July 1, 2011.

Nearby Sections

7

§ 50-26-10

Short title.

§ 50-26-20

All-terrain vehicle (ATV) defined.

§ 50-26-30

Unlawful use of all-terrain vehicle (ATV) by child; safety certificate required; helmet and eye protection required; enforcement.

§ 50-26-40

Restrictions on use of all-terrain vehicle (ATV).

§ 50-26-50

Exemption from ad valorem personal property taxes for all-terrain vehicles (ATVs).

§ 50-26-60

Penalty for violation of chapter.

§ 50-26-70

Exceptions to application of chapter.

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Bluebook (online)

South Carolina § 50-26-50, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/26/50-26-50.