At such time as taxes may be levied by the Mayor and Council:
(A) Mobile homes shall be considered real property and shall be classified and assessed for ad valorem taxation;
(B) To avoid said classification, the owner of any mobile home shall give written notice to the County Auditor that the mobile home is without a permanent foundation; and
(C) The County Auditor shall determine the taxable classification of the mobile home.
Statutory reference:
Mobile homes to be considered real property, see S.C. Code § 12-43-230