S.C. Code Ann. § 27-8-70 – Effect of easement on assessment of property for ad valorem tax purposes | Midpage
§ 27-8-70
S.C. Code Ann. § 27-8-70
Effect of easement on assessment of property for ad valorem tax purposes
1991 Act No. 92, Section 1.
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.