Posts from October 2013.

For property tax purposes, the South Carolina Department of Revenue has the sole responsibility for appraising real and personal property used by specified businesses, including utilities, manufacturers, and transportation businesses (e.g. railways and airlines).  The South Carolina Department of Revenue is authorized to use any accepted or recognized valuation method which reflects property’s fair market value, including methods with the unit valuation concept, when appraising real and personal property for property tax purposes.

The unit valuation method is not set ...

Burr
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