S.C. Code § 11-11-157

Current through 2024 Act No. 225.
Section 11-11-157 - Reallocation of local option sales tax

Beginning June 1, 2007, funds derived from a one percent local option sales tax imposed in a county which are used to reduce ad valorem property taxes imposed on owner-occupied residential property for school operating purposes must be thereafter applied on a pro rata basis to reduce ad valorem property taxes levied for other purposes as the county governing body shall provide.

S.C. Code § 11-11-157

2006 Act No. 388, Part II, Section 3(B).