South Carolina Statutes

§ 12-37-715 — Frequency of ad valorem taxation on personal property; exception.

South Carolina·Title 12 TAXATION·Ch. 37 ASSESSMENT OF PROPERTY TAXES
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".

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