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Terms Used In South Carolina Code 31-7-75

  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
If a municipality annexes a tract of property located in a redevelopment project area, the value of each parcel of real property therein for purposes of the ad valorem taxes of the municipality shall be that which is attributable to its initial equalized assessed value before the redevelopment project and not to the increase in its equalized assessed value due to the redevelopment project.