South Carolina Statutes
§ 12-37-715 — Frequency of ad valorem taxation on personal property; exception.
South Carolina § 12-37-715
This text of South Carolina § 12-37-715 (Frequency of ad valorem taxation on personal property; exception.) 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. § 12-37-715 (2026).
Text
Notwithstanding any other provision of law, no personal property may be taxed for ad valorem purposes more than once in any tax year, except as provided for by the provisions of Section 56-3-210.
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Legislative History
HISTORY: 1982 Act No. 287, SECTION 2; 2015 Act No. 87 (S.379), SECTION 8, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 8, substituted "provision of law" for "provisions of law", and added "except as provided for by the provisions of Section 56-3-210".
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 § 12-37-715, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/37/12-37-715.