South Carolina Statutes
§ 12-43-221 — Property purchased by installment contract for sale; applicable assessments and exemptions.
South Carolina § 12-43-221
This text of South Carolina § 12-43-221 (Property purchased by installment contract for sale; applicable assessments and exemptions.) 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. § 12-43-221 (2026).
Text
Property in which the occupant has an interest pursuant to an installment contract for sale with the United States Department of Veterans Affairs, or its assignee, is eligible for the assessment ratio provided in Section 12-43-220(c) and the exemptions provided in Sections 12-37-220, 12-37-250, and 12-37-290, as long as the additional requirements of those sections, other than the ownership requirement, are also met.
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Legislative History
HISTORY: 1997 Act No. 36, SECTION 1.
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.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 12-43-221, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/43/12-43-221.