South Carolina Code of Regulations
Chapter 117 - DEPARTMENT OF REVENUE
Article 37 - PROPERTY TAX REGULATIONS
- Section 117-1700 - Definitions
- Section 117-1700.1 - Property Defined
- Section 117-1700.2 - Definition of "Power Driven" Farm Machinery and Equipment
- Section 117-1700.3 - Definition of Utility
- Section 117-1700.4 - Definition of Transportation Companies
- Section 117-1700.5 - Definition of Facility
- Section 117-1700.6 - Definition of Parsonage
- Section 117-1700.7 - Definition of Plant Site
- Section 117-1720 - Department of Revenue Responsibilities
- Section 117-1720.1 - Reserved
- Section 117-1720.2 - General Requirements for Ratio Study
- Section 117-1720.3 - Computation of Index of Taxpaying Ability for School District When Property is Under Appeal
- Section 117-1740 - County Administrative Requirements and Forms to Be Filed with the County
- Section 117-1740.1 - General Requirements for Building Permits
- Section 117-1740.2 - Cadastral Maps and Parcel Identifiers
- Section 117-1740.3 - General Requirements for Appraisal Records
- Section 117-1740.4 - Form to Provide Department of Revenue with Information for Ratio Studies (117-116)
- Section 117-1760 - Classification of Property - General Provisions as to Use of Property
- Section 117-1760.1 - Classification of Companies
- Section 117-1760.2 - Multi-Use Property
- Section 117-1780 - Classification of Property - Agricultural Use Property
- Section 117-1780.1 - Definition of Agricultural Real Property
- Section 117-1780.2 - Agricultural Special Assessment Applications
- Section 117-1780.3 - Roll Back Provisions on Agricultural Land
- Section 117-1800 - Classification of Property - Legal Residence
- Section 117-1800.1 - Application for Special Assessment as Legal Residence
- Section 117-1820 - Manufacturing Plants Constructed Pursuant to the Industrial Revenue Bond Act
- Section 117-1820.1 - Manufacturing Plants Constructed Pursuant to the Industrial Revenue Bond Act
- Section 117-1840 - Valuation of Property Subject to Property Taxes
- Section 117-1840.1 - Value of Merchants' Furniture, Fixtures and Equipment
- Section 117-1840.2 - Use of Assessment Guides Published by the Department
- Section 117-1840.3 - Discount for Subdivided Land
- Section 117-1860 - Returns
- Section 117-1860.1 - Licensed Automotive Vehicles and Airplanes
Current through Register Vol. 48, No. 9, September 27, 2024
Statutory Authority: 1976 Code Section 12-4-320
Disclaimer: These regulations may not be the most recent version. South Carolina may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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