Section 27-8-70. Effect of easement on assessment of property for ad valorem tax purposes.

SC Code § 27-8-70 (2019) (N/A)
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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.

HISTORY: 1991 Act No. 92, Section 1.