S.C. Code § 27-8-70

Current through 2024 Act No. 225.

Section 27-8-70 - Effect of easement on assessment of property for ad valorem tax purposes

For ad valorem tax purposes real property that is burdened by a conservation easement must be assessed and taxed on a basis that reflects the existence of the easement.

S.C. Code § 27-8-70

1991 Act No. 92, Section 1.