yourstate.us
Home / South Carolina / Tax Increment Financing for Counties
S.C. Code § 31-7-75

Municipal annexation; ad valorem tax valuation

South Carolina · South Carolina Code Title 31, Chapter 7 — Tax Increment Financing for Counties · Status: effective

Taxation
Get this as JSONEmbed this
Cite this
Citation
S.C. Code § 31-7-75, Municipal annexation; ad valorem tax valuation, South Carolina, version 1 as recorded 2026-09-28, yourstate.us, https://yourstate.us/provision/1575729
Permanent ID
ys:prov:1575729@1
SHA-256
26074170404846349da6c91f8b545f36e263029191d97f9ad4119f9ba0ec7ac5

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

If a municipality annexes a tract of property located in a redevelopment project area, the value of each parcel of real property therein for purposes of the ad valorem taxes of the municipality shall be that which is attributable to its initial equalized assessed value before the redevelopment project and not to the increase in its equalized assessed value due to the redevelopment project.