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15 sections · 0 paragraphs in this article.
S.C. Const. art. X, § 1 Taxation and assessment
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The General Assembly may provide for the ad valorem taxation by the State or any of its subdivisions of all real and personal property. The assessment of all property shall be equal and uniform in the following classifications: (1) All real and personal property owned by or lease…
S.C. Const. art. X, § 2 Defining classes of property and values for property tax purposes; transition to assessment ratios; continuance of existing statutes pertaining to assessment methods; changing assessment ratios
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(a) The General Assembly may define the classes of property and values for property tax purposes of the classes of property set forth in Section 1 of this article and establish administrative procedures for property owners to qualify for a particular classification. (b) The Gener…
S.C. Const. art. X, § 3 Property exempt from ad valorem taxation
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There shall be exempt from ad valorem taxation: (a) all property of the State, counties, municipalities, school districts and other political subdivisions, if the property is used exclusively for public purposes; (b) all property of all schools, colleges and other institutions of…
S.C. Const. art. X, § 4 One assessment for all taxes
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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.)