Effect of easement on assessment of property for ad valorem tax purposes.

S.C. Code Ann. § 27-8-70
in effect
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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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t27c008.phpFetched: 10/17/2026

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