(A) (1) The County Council finds that the South Carolina General Assembly has provided for the uniform and equitable assessment of all property in the county.
(2) The County Council further finds that, by S.C. Code § 12-43-220, as amended, agricultural real property which is actually used for agricultural purposes as defined in the act shall be classified, assessed and taxed as provided by S.C. Code § 12-43-220, as amended.
(B) The County Council further finds that the filing of applications for special assessments for agricultural real property at five-year intervals will obviate the necessity for filing annual applications for the assessments; promote the orderly and economical administration of the agricultural use application program in the county; and serve the interests of the county and its citizens.
(‘77 Code, § 8-33) (Ord. 105, passed 2-15-82)
Statutory reference:
Livestock need not be returned for taxation in this county, S.C. Code § 12-37-910