South Carolina Statutes
§ 12-37-120 — Rounding of assessed value of property.
South Carolina § 12-37-120
This text of South Carolina § 12-37-120 (Rounding of assessed value of property.) 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. § 12-37-120 (2026).
Text
In the calculation of the assessed value of property subject to property tax, the result must be rounded to the nearest ten dollars and this rounded amount is deemed the assessed value of the property.
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Legislative History
HISTORY: 1994 Act No. 516, SECTION 24.
Nearby Sections
15
§ 12-37-10
Definitions.§ 12-37-100
Assessor shall endorse deeds.§ 12-37-1130
Penalties for false statements.§ 12-37-120
Rounding of assessed value of property.§ 12-37-1310
"Manufacturer" defined.§ 12-37-135
Countywide business registration; fee.§ 12-37-150
Tax rebate; boundary clarification.§ 12-37-155
Lien date; boundary clarification.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 12-37-120, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/37/12-37-120.