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·Title 27 PROPERTY AND CONVEYANCES·Ch. 8 CONSERVATION EASEMENT ACT
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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South Carolina § 27-8-70 (Effect of easement on assessment of property for ad valorem tax purposes.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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Repealed.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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