S.C. Code Regs. 117-1700.2 — Definition of ''Power Driven'' Farm Machinery and Equipment

Article X, Section 1 of the South Carolina Constitution and Section 12-43-220(b) of the South
Carolina Code of Laws provides for a separate classification for all power driven machinery and
equipment, except for motor vehicles registered with the Department of Public Safety, if the machinery
and equipment is owned by a farmer and is used on agricultural land that qualifies under Section
12-43-220(d) of the Code. Such machinery and equipment is taxed at an assessment ratio of five
percent.
For purposes of administering this provision ''power driven'' farm machinery and equipment is
defined as follows: The word ''power'' means ''to supply with power and especially motive power.''
All machinery and equipment that is self-propelled, such as tractors and self-propelled combines would
fit into the meaning of ''power driven,'' as would any other self-propelled machinery and equipment.
Other types of equipment that operate by the power take-off on a tractor or by electrical or some other
motive power would fall within the meaning of ''power driven.'' This machinery and equipment
includes (1) corn pickers, (2) cotton pickers (3) forage harvesters and blowers, (4) manure spreaders,
(5) pickup hay balers, (6) planters, (7) windrowers, (8) conveyor systems, (9) milking machines, (10)
processing, grading, and sorting equipment.