Definitions.

S.C. Code Ann. § 4-10-720
in effect
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As used in this article: (1) "Class of property" means property classified for property tax purposes as provided pursuant to Section 1, Article X of the Constitution of this State and as further permitted in Section 12-43-220. Property subject to a fee in lieu of property taxes, as defined in Chapter 12, Title 4 is not included in this definition of a class of property. All classes of property are provided a credit against property tax liability as provided in this article. (2) "Political subdivision" means a county, or a school district located wholly or partly within a county area, or both the county and a school district so located. (3) "Property tax" means all property tax millage imposed for operating purposes by a political subdivision. (4) "Property tax liability" means the amount of tax due as a result of the imposition of property tax. (5) "RFA" means the Revenue and Fiscal Affairs Office.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t04c010.phpFetched: 10/17/2026

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