South Carolina Statutes
§ 12-43-210 — Uniform and equitable assessments; rules and regulations.
(A)All property must be assessed uniformly and equitably throughout the State. The South Carolina Department of Revenue may promulgate regulations to ensure equalization which must be adhered to by all assessing officials in the State.
(B)No reassessment program may be implemented in a county unless all real property in the county, including real property classified as manufacturing property, is reassessed in the same year.
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Legislative History
HISTORY: 1975 (59) 248; 1976 Act No. 618, SECTION 2; 1988 Act No. 381, SECTION 4; 1993 Act No. 181, SECTION 218; 2003 Act No. 69, SECTION 3.J, eff June 18, 2003.
Nearby Sections
15
§ 12-43-215
Owner-occupied residential real property; highest and best use; appeals of assessment value.§ 12-43-221
Property purchased by installment contract for sale; applicable assessments and exemptions.§ 12-43-222
Roll-back tax for open space.§ 12-43-225
Multiple lot discounts; eligibility.§ 12-43-232
Requirements for agricultural use.§ 12-43-233
Agritourism uses.