South Carolina Statutes
§ 12-37-3230 — Auditor to determine assessed value of boats, boat motors, and watercraft.
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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South Carolina § 12-37-3230 (Auditor to determine assessed value of boats, boat motors, and watercraft.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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.