South Carolina § 31-7-75 - Municipal annexation; ad valorem tax valuation.
Full text of South Carolina South Carolina Code of Laws § 31-7-75 — Municipal annexation; ad valorem tax valuation., with citation guidance and answers to common questions.
§ 31-7-75. Municipal annexation; ad valorem tax valuation.
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.
HISTORY: 1999 Act No. 109, SECTION 1.
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 31-7-75
What does South Carolina Code of Laws § 31-7-75 cover?
Section 31-7-75 ("Municipal annexation; ad valorem tax valuation.") is part of the South Carolina Code of Laws, the codified statutory law of South Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Carolina § 31-7-75?
A common citation format is "South Carolina Code of Laws § 31-7-75" (South Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Carolina official source linked on this page or consult a licensed South Carolina attorney.
How does South Carolina § 31-7-75 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Carolina.