For ad valorem tax purposes real property that is burdened by a conservation easement must be assessed and taxed on a basis that reflects the existence of the easement. HISTORY: 1991 Act No. 92, Section 1.
South Carolina Legal Code
For ad valorem tax purposes real property that is burdened by a conservation easement must be assessed and taxed on a basis that reflects the existence of the easement. HISTORY: 1991 Act No. 92, Section 1.