The department shall annually assess, adjust, equalize, and apportion the valuation of all aircraft of each airline company of a type or model operated in this State by such airline company by such type or model. Such aircraft shall be valued by the department at fair market value.
Valuation of aircraft
S.C. Code Ann. § 12-37-2430, under Title 12, Chapter 37.
S.C. Code Ann. § 12-37-2430