Home/South Carolina/Statutes/Title 27: PROPERTY AND CONVEYANCES/Ch. 8: CONSERVATION EASEMENT ACT/§ 27-8-70
South Carolina Statutes

§ 27-8-70 — Effect of easement on assessment of property for ad valorem tax purposes.

South Carolina § 27-8-70
JurisdictionSouth Carolina
Title 27PROPERTY AND CONVEYANCES
Ch. 8CONSERVATION EASEMENT ACT

This text of South Carolina § 27-8-70 (Effect of easement on assessment of property for ad valorem tax purposes.) 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. § 27-8-70 (2026).

Text

For ad valorem tax purposes real property that is burdened by a conservation easement must be assessed and taxed on a basis that reflects the existence of the easement.

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Legislative History

HISTORY: 1991 Act No. 92, SECTION 1.

Nearby Sections

13
§ 27-8-10
Short title.
§ 27-8-100
Use of trust fund monies for beach conservation.
§ 27-8-110
Use of trust funds to acquire land adjoining state parks.
§ 27-8-120
Repealed.
§ 27-8-20
Definitions.
§ 27-8-30
Conservation easements generally; creation, duration and effect; conveyances.
§ 27-8-35
Easements excepted from public hearing requirement.
§ 27-8-40
Who may bring action affecting easement.
§ 27-8-50
Validity of easements.
§ 27-8-60
Applicability of Conservation Easement Act to, and its effect on, property interests.
§ 27-8-70
Effect of easement on assessment of property for ad valorem tax purposes.
§ 27-8-80
Condemnation of conservation easements.
§ 27-8-90
Biennial review of plight of land loss.
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Bluebook (online)
South Carolina § 27-8-70, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/8/27-8-70.