South Carolina Statutes

§ 12-37-2430 — Valuation of aircraft.

South Carolina·Title 12 TAXATION·Ch. 37 ASSESSMENT OF PROPERTY TAXES
The department shall annually assess, adjust, equalize, and apportion the valuation of all aircraft of each airline company of a type or model operated in this State by such airline company by such type or model. Such aircraft shall be valued by the department at fair market value.

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Legislative History

HISTORY: 1976 Act No. 576, SECTION 3; 1982 Act No. 433, SECTION 4.

Nearby Sections

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