Collections
South Carolina Code of Laws
Title 12
Chapter 16
Article 9
Recapture Tax on Certain Use-Valuations
Learn More
Log In
Sign Up
12-16-910
Tax treatment of certain farm or business realty; filing requirements; additional tax upon disposition or discontinuance of qualified uses of property
12-16-920
Qualified heir's liability for additional tax; lien reflecting adjusted tax difference
12-16-930
Notification as to any disposition of property or change in property use; time frames for assessment and payment of additional tax