South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-43-210
Uniform and equitable assessments; rules and regulations
Official textscstatehouse.gov
# (A)
All property must be assessed uniformly and equitably throughout the State. The South Carolina Department of Revenue may promulgate regulations to ensure equalization which must be adhered to by all assessing officials in the State.
# (B)
No reassessment program may be implemented in a county unless all real property in the county, including real property classified as manufacturing property, is reassessed in the same year.
Source: view the official text
In this chapter (28 sections)
- 12-43-210 · Uniform and equitable assessments; rules and regulations
- 12-43-215 · Owner-occupied residential real property; highest and best…
- 12-43-217 · Quadrennial reassessment; postponement ordinance
- 12-43-220 · Classifications shall be equal and uniform; particular…
- 12-43-221 · Property purchased by installment contract for sale;…
- 12-43-222 · Roll-back tax for open space
- 12-43-224 · Assessment of undeveloped acreage subdivided into lots
- 12-43-225 · Multiple lot discounts; eligibility
- 12-43-227 · Valuation of homeowners' association property
- 12-43-230 · Treatment of agricultural real property, mobile home and…
- 12-43-232 · Requirements for agricultural use
- 12-43-233 · Agritourism uses
- 12-43-240 · Counties shall require building permits; copies shall be…
- 12-43-250 · Sales ratio studies; reassessment or remapping
- 12-43-260 · Counties wilfully failing to comply with article shall not…
- 12-43-285 · Certification of millage rates; excessive rates
- 12-43-295 · No additional millage shall be levied as inflation factor…
- 12-43-296 · Preparation of budgets and carry forward of positive…
- 12-43-300 · Extension of time for filing of objection to valuation and…
- 12-43-310 · Article shall not affect certain contracts
- 12-43-320 · Legislative repeal of certain rules and regulations
- 12-43-330 · Property exempt from taxation is also exempt from assessment
- 12-43-335 · Classification of assessed property of merchants and…
- 12-43-340 · Agricultural use application; false statement
- 12-43-350 · Standardized tax bill
- 12-43-360 · Assessed value of aircraft
- 12-43-365 · Golf course valuation
- 12-43-370 · Electronic property tax bill and receipt