South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-24-160 — Recording and filing fees; boundary clarification
If as a result of the boundary clarification, as contained in the amendments to Section 1-1-10, effective January 1, 2017, property is considered to have changed locations from North Carolina to South Carolina and if solely as a result of this change a deed is filed in South Carolina, no deed recording fees are due on this filing and no county filing fees may be charged.
Source: official text