South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-37-2645
Assessment ratio for determining assessed value of motor vehicle
Official textscstatehouse.gov
For purposes of determining the appropriate assessment ratio used in the calculation of the assessed value of a motor vehicle and for defining those motor vehicles subject to the assessment ratios provided in Section 1(8)(B)(a) of Article X of the Constitution of this State, the definition of "private passenger motor vehicle" provided in Section 56-3-630 applies except that in the case of pickup trucks, the empty weight and gross weight limits provided in that definition are increased respectively to nine thousand pounds or less and eleven thousand pounds or less and the definition is deemed to include motorcycles.
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In this chapter (40 sections)
- 12-37-2140 · Method of valuation
- 12-37-2150 · Tax levy against assessed value
- 12-37-2160 · Disposition of proceeds
- 12-37-2170 · Penalty for failure to file return or to pay tax
- 12-37-2190 · Effect of other ad valorem taxes
- 12-37-2270 · Failure to pay tax works a forfeiture
- 12-37-2410 · Definitions
- 12-37-2420 · Required tax returns
- 12-37-2430 · Valuation of aircraft
- 12-37-2440 · Ratios for valuation of aircraft
- 12-37-2450 · Tax levy
- 12-37-2460 · Disposition of tax proceeds
- 12-37-2470 · Penalty for failure to file return or to pay tax
- 12-37-2490 · Effect of other ad valorem taxes upon aircraft of airline…
- 12-37-2600 · Motor carriers exempt from ad valorem taxes
- 12-37-2610 · Tax year for motor vehicles
- 12-37-2615 · Penalties for violation of Section 12-37-2610
- 12-37-2620 · Tax determined for twelve or twenty-four month period,…
- 12-37-2630 · Property tax return to be filed prior to application for…
- 12-37-2640 · Auditor to determine assessed value of motor vehicle
- 12-37-2645 · Assessment ratio for determining assessed value of motor…
- 12-37-2650 · Issuance of tax notices and paid receipts; delegation of…
- 12-37-2660 · Listing of license registration applications to be…
- 12-37-2675 · Transfer of vehicle license, tax levy prohibited until…
- 12-37-2680 · Determination of assessed value of vehicle; high mileage…
- 12-37-2690 · Assessment and collection of municipal taxes
- 12-37-2710 · Returns for personal property registered with state…
- 12-37-2720 · Exception as to motor vehicles held for sale by dealers
- 12-37-2721 · Exemptions from motor vehicle tax
- 12-37-2722 · Exemptions from the motor vehicle tax
- 12-37-2723 · Article inapplicable to vehicles operated on highway with…
- 12-37-2725 · Cancellation of license plate and registration certificate…
- 12-37-2730 · Penalties; summons
- 12-37-2735 · Repealed
- 12-37-2740 · Suspension of driver's license and vehicle registration…
- 12-37-2810 · Definitions
- 12-37-2815 · Provisions not applicable to small commercial motor…
- 12-37-2820 · Assessment of motor vehicles
- 12-37-2830 · Determination of value according to apportionment factor
- 12-37-2840 · Road use fees due at the same time as registration fees