S.C. Code Regs. 117-1780.2 — Agricultural Special Assessment Applications

I. Qualifications-Requirements. Agricultural real property which is actually used for such purposes,
not including however, a corporation which is the owner or lessee except for certain corporations
which do not:
1. have more than ten (10) shareholders
2. have as a shareholder a person (other than an estate) who is not an individual
3. have a non-resident alien as a shareholder; and
4. have more than one (1) class of stock
II. Definition of Agricultural Real Property. Agricultural real property shall mean any tract of real
property which is used to raise, harvest or store crops, feed, breed or manage livestock, or to produce
plants, trees, fowl or animals useful to man, including the preparation of the products raised thereon
for man's use and disposed of by marketing or other means. It includes but is not limited to such real
property used for agricultural, grazing, horticulture, forestry, dairying, and mariculture. In the event
at least 50% of a real tract shall qualify as ''agricultural real property'', the entire tract shall be so
classified, provided no other business for profit is being operated thereon. The term ''agricultural real
property'' shall not include any property used as the residence of the owner or other in that the
taxation of such property is specifically provided for in Section 2(C) and (E) of the Act.
III. Name shown on Property Tax Record Soc. Sec. No. OR Fed. I.D. No.
1.
2.
If more than two (2) owners, attach a sheet with above information on each owner.
IV. Tax Map Sheet Reference Number
Location of tract of land
No. of Acres
Tax District
V. Purpose for which the tract of real property is being used.
VI. Is any portion of the entire tract being used for other than agricultural profit.
NO YES IF YES, EXPLAIN
Based upon my knowledge and interpretation of the requirements for the special assessment and use
value appraisal, I certify that the tract of land described in this application meets such requirements for
the current tax year.
Signature of owner or agent
Date Phone No.
If agent signed for owner, give relationship and mailing address;