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South Carolina Code of Regulations — Chapter 117 (Revenue)

S.C. Code Regs. 117-1720

Department of Revenue Responsibilities

Official textscstatehouse.gov

These regulations are designed to address the Department of Revenue's Responsibilities in the Area of Property Tax and How the Department Administers Its Responsibilities.

Source: official source document (full Chapter 117 PDF)

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In this article (34 sections)
  1. 117-1700 · Definitions
  2. 117-1700.1 · Property Defined
  3. 117-1700.2 · Definition of ''Power Driven'' Farm Machinery and Equipment
  4. 117-1700.3 · Definition of Utility
  5. 117-1700.4 · Definition of Transportation Companies
  6. 117-1700.5 · Definition of Facility
  7. 117-1700.6 · Definition of Parsonage
  8. 117-1700.7 · Definition of Plant Site
  9. 117-1720 · Department of Revenue Responsibilities
  10. 117-1720.1 · [Reserved]
  11. 117-1720.2 · General Requirements for Ratio Study
  12. 117-1720.3 · Computation of Index of Taxpaying Ability for School…
  13. 117-1740 · County Administrative Requirements and Forms to Be Filed…
  14. 117-1740.1 · General Requirements for Building Permits
  15. 117-1740.2 · Cadastral Maps and Parcel Identifiers
  16. 117-1740.3 · General Requirements for Appraisal Records
  17. 117-1740.4 · Form to Provide Department of Revenue with Information for…
  18. 117-1760 · Classification of Property - General Provisions as to Use of…
  19. 117-1760.1 · Classification of Companies
  20. 117-1760.2 · Multi-Use Property
  21. 117-1780 · Classification of Property - Agricultural Use Property
  22. 117-1780.1 · Definition of Agricultural Real Property
  23. 117-1780.2 · Agricultural Special Assessment Applications
  24. 117-1780.3 · Roll Back Provisions on Agricultural Land
  25. 117-1800 · Classification of Property - Legal Residence
  26. 117-1800.1 · Application for Special Assessment as Legal Residence
  27. 117-1820 · Manufacturing Plants Constructed Pursuant to the Industrial…
  28. 117-1820.1 · Manufacturing Plants Constructed Pursuant to the…
  29. 117-1840 · Valuation of Property Subject to Property Taxes
  30. 117-1840.1 · Value of Merchants' Furniture, Fixtures and Equipment
  31. 117-1840.2 · Use of Assessment Guides Published by the Department
  32. 117-1840.3 · Discount for Subdivided Land
  33. 117-1860 · Returns
  34. 117-1860.1 · Licensed Automotive Vehicles and Airplanes
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