S.C. Code § 4-10-520
Current through 2024 Act No. 225.
This article provides the only method in which the governing body of a county by ordinance may exempt private passenger motor vehicles, motorcycles, general aviation aircraft, boats, and boat motors from property taxes levied in the county as provided in Section 3, Article X of the Constitution of this State.
S.C. Code § 4-10-520