Beginning June 1, 2007, funds derived from a one percent local option sales tax imposed in a county which are used to reduce ad valorem property taxes imposed on owner-occupied residential property for school operating purposes must be thereafter applied on a pro rata basis to reduce ad valorem property taxes levied for other purposes as the county governing body shall provide.
Reallocation of local option sales tax
S.C. Code Ann. § 11-11-157, under Title 11, Chapter 11.
S.C. Code Ann. § 11-11-157