§ 4-10-1010 Preservation procurements defined; sales and use tax
§ 4-10-1020 Imposition of sales and use tax; enacting ordinance requirements; referendum; results
§ 4-10-1030 Imposition and termination of the tax
§ 4-10-1040 Administration and collection of the tax
§ 4-10-1050 Distributions to counties; confidentiality
§ 4-10-1060 Unidentified funds, transfers, and supplemental distributions
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Terms Used In South Carolina Code > Title 4 > Chapter 10 > Article 10 - County Green Space Sales Tax

  • Contract: A legal written agreement that becomes binding when signed.
  • Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Personal property: All property that is not real property.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.