South Carolina Code of Regulations
Chapter 117 - DEPARTMENT OF REVENUE
Article 37 - PROPERTY TAX REGULATIONS
Section 117-1780.3 - Roll Back Provisions on Agricultural Land

Universal Citation: SC Code Regs 117-1780.3
Current through Register Vol. 48, No. 9, September 27, 2024

Whenever a tract of real property has 50% or more of its area being used for agricultural purposes, the entire tract shall qualify for agricultural real property. Excluding, however that portion on which a business is operated for profit or on which is located the residence of the owner or others in that the taxation of such property is specifically provided for in Sections 12-43-210 to 12-43-310 of the South Carolina Code of Laws.

If all or a portion of the agricultural part of the tract should change in use as to disqualify the non-agricultural portion which was receiving the agricultural classification, then only that part of the agricultural portion and the non-agricultural portion on which the use changes, shall be subject to the roll-back Code Sections 12-43-210 to 12-43-310.

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