South Carolina Statutes
§ 12-37-712 — Access to marina records and premises.
South Carolina § 12-37-712
This text of South Carolina § 12-37-712 (Access to marina records and premises.) 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. § 12-37-712 (2026).
Text
A marina must provide immediate access to its business records and premises to city, county, and state tax authority employees for the purpose of making a property tax assessment. For the purposes of this section, "marina" means a facility that provides mooring or dry storage for watercraft on a leased or rental basis, and "business records" means only the name and billing address of the person leasing or renting space for a boat in a marina, as well as the make, model, and year, if available.
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Legislative History
HISTORY: 2005 Act No. 145, SECTION 55, eff June 7, 2005; 2006 Act No. 386, SECTION 45, eff June 14, 2006.
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 § 12-37-712, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/37/12-37-712.