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South Carolina Code of Regulations
Chapter 117
Article 37
Property Tax Regulations
1976 Code Section 12-4-320
Department of Revenue
Statutory Authority
1976 Code Section 12-4-320
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117-1700
Definitions.
117-1700.1
Property Defined.
117-1700.2
Definition of “Power Driven” Farm Machinery and Equipment.
117-1700.3
Definition of Utility.
117-1700.4
Definition of Transportation Companies.
117-1700.5
Definition of Facility.
117-1700.6
Definition of Parsonage.
117-1700.7
Definition of Plant Site.
117-1720
Department of Revenue Responsibilities.
117-1720.1
S.C. Code Ann. Regs. 117-1720.1
Repealed
117-1720.2
General Requirements for Ratio Study.
117-1720.3
Computation of Index of Taxpaying Ability for School District When Property is Under Appeal.
117-1740
County Administrative Requirements and Forms to Be Filed with the County.
117-1740.1
General Requirements for Building Permits.
117-1740.2
Cadastral Maps and Parcel Identifiers.
117-1740.3
General Requirements for Appraisal Records.
117-1740.4
Form to Provide Department of Revenue with Information for Ratio Studies (117-116).
117-1760
Classification of Property - General Provisions as to Use of Property.
117-1760.1
Classification of Companies.
117-1760.2
Multi-Use Property.
117-1780
Classification of Property - Agricultural Use Property.
117-1780.1
Definition of Agricultural Real Property.
117-1780.2
Agricultural Special Assessment Applications.
117-1780.3
Roll Back Provisions on Agricultural Land.
117-1800
Classification of Property - Legal Residence.
117-1800.1
Application for Special Assessment as Legal Residence.
117-1820
Manufacturing Plants Constructed Pursuant to the Industrial Revenue Bond Act.
117-1820.1
Manufacturing Plants Constructed Pursuant to the Industrial Revenue Bond Act.
117-1840
Valuation of Property Subject to Property Taxes.
117-1840.1
Value of Merchants’ Furniture, Fixtures and Equipment.
117-1840.2
Use of Assessment Guides Published by the Department.
117-1840.3
Discount for Subdivided Land.
117-1860
Returns.
117-1860.1
Licensed Automotive Vehicles and Airplanes.