South Carolina Statutes
§ 12-37-3230 — Auditor to determine assessed value of boats, boat motors, and watercraft.
South Carolina § 12-37-3230
This text of South Carolina § 12-37-3230 (Auditor to determine assessed value of boats, boat motors, and watercraft.) 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. § 12-37-3230 (2026).
Text
The county auditor shall determine the assessed value of boats, boat motors, and watercraft and shall calculate the amount of taxes due on the property.
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Legislative History
HISTORY: 2018 Act No. 223 (H.4715), SECTION 8, eff January 1, 2020.
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 § 12-37-3230, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/37/12-37-3230.