South Carolina Statutes
§ 12-43-360 — Assessed value of aircraft.
South Carolina § 12-43-360
This text of South Carolina § 12-43-360 (Assessed value of aircraft.) 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. § 12-43-360 (2026).
Text
The governing body of a county by ordinance may reduce the assessment ratio otherwise applicable in determining the assessed value of general aviation aircraft subject to property tax in the county to a ratio not less than four percent of the fair market value of the general aviation aircraft. The ordinance must apply uniformly to all general aviation aircraft subject to property tax in the county.
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Legislative History
HISTORY: 2003 Act No. 30, SECTION 1, eff May 14, 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.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 12-43-360, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/43/12-43-360.