South Carolina Statutes
§ 12-37-950 — Valuation of certain leasehold estates as real estate.
South Carolina § 12-37-950
This text of South Carolina § 12-37-950 (Valuation of certain leasehold estates as real estate.) 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. § 12-37-950 (2026).
Text
When any leasehold estate is conveyed for a definite term by any grantor whose property is exempt from taxation to a grantee whose property is not exempt, the leasehold estate shall be valued for property tax purposes as real estate.
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Legislative History
HISTORY: 1962 Code SECTION 65-1649.1; 1957 (50) 89.
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 § 12-37-950, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/37/12-37-950.