South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-43-340
Agricultural use application; false statement
Official textscstatehouse.gov
It is unlawful for a person knowingly and wilfully to make a false statement on the application required pursuant to Section 12-43-220(d)(3) to a county assessor for the classification of property as agricultural real property or for the special assessment ratio for certain agricultural real property. A person violating the provisions of this section is guilty of a misdemeanor and, upon conviction, must be fined not more than two hundred dollars.
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