Section 12-37-3230. Auditor to determine assessed value of boats, boat motors, and watercraft.

SC Code § 12-37-3230 (2019) (N/A)
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Section effective January 1, 2020.

The county auditor shall determine the assessed value of boats, boat motors, and watercraft and shall calculate the amount of taxes due on the property.

HISTORY: 2018 Act No. 223 (H.4715), Section 8, eff January 1, 2020.