S.C. Code Regs. 117-1780.1 — Definition of Agricultural Real Property

Agricultural Real Property, as that term is used in 12-43-220(d), 12-43-230, and 12-43-232 of the
South Carolina Code of Laws means a tract of real property which is used for agricultural purposes.
Real property must meet the requirements for agricultural real property of Code Sections
12-43-220(d), 12-43-230 and 12-43-232 in order to be classified as agricultural real property.
Additionally, the term Agricultural Real Property shall not include any property used as the residence
of the owner or others. In no event shall real property be classified as agricultural real property when
such property is not used for bona fide agricultural purposes. Real property is not used for
agricultural purposes unless the owner or lessee thereof has, in good faith, committed the property to
that use. Real property which is ostensibly used for agricultural purposes, but which is in reality used
for other purposes, is not agricultural real property. The agricultural use of the property must be
genuine in nature as opposed to sham or deception. The following factors shall be considered by
county assessors in determining whether the tract in question is bona fide agricultural real property:
(These factors are not, however, meant to be exclusive and all relevant facts must be considered.)
1. The nature of the terrain
2. The density of the marketable product (timber, etc.) on the land
3. The past usage of the land
4. The economic merchantability of the agricultural product
5. The use or not of recognized care, cultivation, harvesting and like practices applicable to the
product involved, and any implemented plans thereof.
6. The business or occupation of the landowner or lessee, however, the fact that the tract may have
been purchased for investment purposes does not disqualify it if actually used for agricultural
purposes.
In cases in which the real property is committed to more than one use, one use being agricultural
use and the other use or uses being unrelated to agriculture the agricultural activity use must comprise
the most significant use of the property in order for it to be classified as agricultural real property.
The following uses of real property do not qualify as agricultural:
1. Recreation
2. Hunting Clubs
3. Fishing Clubs
4. Vacant Land (land lying dormant)
5. Any other similar use.