South Carolina Statutes
§ 12-37-210 — Property which is taxable.
All real and personal property in this State, personal property of residents of this State which may be kept or used temporarily out of the State, with the intention of bringing it into the State, or which has been sent out of the State for sale and not yet sold, and all moneys, credits and investments in bonds, stocks, joint-stock companies or otherwise of persons resident in this State shall be subject to taxation.
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Legislative History
HISTORY: 1962 Code SECTION 65-1521; 1952 Code SECTION 65-1521; 1942 Code SECTION 2566; 1932 Code SECTION 2566; Civ. C. '22 SECTION 335; Civ. C. '12 SECTION 287; Civ. C. '02 SECTION 260; G. S. 164; R. S. 217; 1881 (17) 982.
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.