S.C. Const. art. X, § 4
The General Assembly shall provide for the assessment of all property for taxation, whether for state, county, school, municipal or any other political subdivision. All taxes shall be levied on that assessment.
(1976 (59) 2217; 1977 (60) 90.)
The present provisions of this section are somewhat similar to former Section 13 of Article X as it existed prior to the 1977 revision.