Property exempt from taxation is also exempt from assessment.

S.C. Code Ann. § 12-43-330
in effect
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Property exempted from ad valorem taxation by Section 12-37-220 is also exempt from assessment.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t12c043.phpFetched: 10/17/2026

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