South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-37-3230 — Auditor to determine assessed value of boats, boat motors, and watercraft

The county auditor shall determine the assessed value of boats, boat motors, and watercraft and shall calculate the amount of taxes due on the property.

Last amended: 2018 Act No. 223 (H.4715), SECTION 8, eff January 1, 2020.

Source: official text