Statutes, codes, and regulations
Code of Laws of South Carolina 1976
Title 5 - MUNICIPAL CORPORATIONSChapter 21 - FINANCIAL MATTERS GENERALLY
Article 3 - TAXATION GENERALLY
Section 5-21-110 - Property subject to municipal taxes

S.C. Code § 5-21-110

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Current through 2024 Act No. 225.
Section 5-21-110 - Property subject to municipal taxes

All municipal taxes levied by cities and towns in this State shall be levied on all property, real and personal, not exempt by law from taxation, situate within the limits of such cities and towns.

All clauses of charters of cities or towns restricting taxation in such cities or towns to real estate only are hereby repealed.

S.C. Code § 5-21-110

1897 (22) 409; Civ. C. '02 Section 2006; Civ. C. '12 Section 3011; Civ. C. '22 Section 4420; 1932 Code Section 7265; 1942 Code Section 7265; 1952 Code Section 47-821; 1962 Code Section 47-821.