South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-37-715 — Frequency of ad valorem taxation on personal property; exception

Notwithstanding any other provision of law, no personal property may be taxed for ad valorem purposes more than once in any tax year, except as provided for by the provisions of Section 56-3-210.

Last amended: 1982 Act No. 287, SECTION 2; 2015 Act No. 87 (S.379), SECTION 8, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 8, substituted "provision of law" for "provisions of law", and added "except as provided for by the provisions of Section 56-3-210".

Source: official text