South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-37-717

Repealed

Official textscstatehouse.gov

Last amended: Former Section, titled Surcharge on heavy equipment rental contract, had the following history: 2006 Act No. 386, SECTION 34.B, eff June 14, 2006. Repealed by 2016 Act No. 224, SECTION 3, eff January 1, 2017.

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In this chapter (40 sections)
  1. 12-37-251 · Calculation of rollback millage; equivalent millage
  2. 12-37-252 · Classification and assessment of property qualifying for…
  3. 12-37-255 · Homestead exemption to continue; county auditor to be…
  4. 12-37-260 · Exemption for holders of life estate; application of…
  5. 12-37-265 · Criteria for qualification of life estates for homestead…
  6. 12-37-266 · Homestead exemption for dwellings held in trust;…
  7. 12-37-270 · Reimbursement for tax loss in counties allowing homestead…
  8. 12-37-275 · Date for submission for requests for reimbursement
  9. 12-37-280 · Reimbursement of localities for tax loss due to homestead…
  10. 12-37-285 · Incorporated municipalities may provide for homestead…
  11. 12-37-290 · General homestead exemption
  12. 12-37-295 · Payment of taxes not condition to qualify for exemption
  13. 12-37-450 · Business inventory tax exemption; reimbursement of counties…
  14. 12-37-610 · Persons liable for taxes and assessments on real property;…
  15. 12-37-620 · Certain leasehold estates taxed until end of term; lease or…
  16. 12-37-670 · Listing new structures for taxation; due date of additional…
  17. 12-37-710 · Return and assessment of personal property
  18. 12-37-712 · Access to marina records and premises
  19. 12-37-714 · Boats with situs in State; boat or motor under contract for…
  20. 12-37-715 · Frequency of ad valorem taxation on personal property;…
  21. 12-37-717 · Repealed
  22. 12-37-720 · Persons who shall return property of ward, minor child…
  23. 12-37-730 · Persons liable for taxes on personal property held in trust…
  24. 12-37-735 · Transfer of personal property titled by state or federal…
  25. 12-37-740 · Property of others shall be listed and assessed separately;…
  26. 12-37-750 · Omitted or false returns; notice to taxpayer; assessment…
  27. 12-37-760 · Auditor shall make return of personal property when…
  28. 12-37-780 · Procedure in case of suspected evasion or false return of…
  29. 12-37-800 · Penalty for failure to list real or personal property;…
  30. 12-37-810 · Penalty where taxpayer makes wilful false return;…
  31. 12-37-820 · Payment of expenses of examination
  32. 12-37-830 · Allowable expenses
  33. 12-37-840 · Assessment as a part of collection; auditor may secure full…
  34. 12-37-850 · Repealed
  35. 12-37-890 · Place where property shall be returned for taxation
  36. 12-37-900 · Personal property tax returns; exception for certain…
  37. 12-37-905 · Required date for filing property tax returns
  38. 12-37-930 · Valuation of property; depreciation allowances for…
  39. 12-37-935 · Maximum percentage depreciation; trust fund for tax relief
  40. 12-37-940 · Valuation of certain kinds of personal property
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