CHAPTER 123: SPECIAL PROPERTY TAX ASSESSMENT PROGRAM FOR REHABILITATED HISTORIC PROPERTIES

Section

   123.01   Title

   123.02   Authority

   123.03   Definitions

   123.04   Creation of special tax assessment; term

   123.05   Eligibility

   123.06   Eligible rehabilitation

   123.07   Minimum expenditures; fair market value

   123.08   Reviewing authority designation; jurisdiction

   123.09   Approval process

   123.10   Rehabilitation monitoring; final certification

   123.11   Notification of the Kershaw County Tax Assessor

   123.12   Additional work; decertification

§ 123.01 TITLE.

   This chapter shall be titled "Special Property Tax Assessment Program for Rehabilitated Historic Properties."

(Ord. 2015-017, passed 8-25-15)

§ 123.02 AUTHORITY.

   Pursuant to S.C. Code §§ 5-21-140 and 4-9-195, as amended (collectively, the "Bailey Bill"), the city is enacting and establishing its Special Property Tax Assessment Program for Rehabilitated Historic Properties (the "Bailey Bill Program").

(Ord. 2015-017, passed 8-25-15)