South Carolina § 12-37-3170 - Effect on valuation of agricultural property.
Full text of South Carolina South Carolina Code of Laws § 12-37-3170 — Effect on valuation of agricultural property., with citation guidance and answers to common questions.
§ 12-37-3170. Effect on valuation of agricultural property.
(A) Nothing in this article affects the provisions of Section 12-43-220(d) that define and apply to "fair market value for agricultural purposes" for real property in agricultural use.
(B) Except as provided in Section 12-37-3150(9), this article does not affect the eligibility requirements for agricultural use or the imposition of rollback taxes when real property is changed from agricultural use.
(C) Nothing in this article affects the appropriate methods of appraising real property for purposes of the property tax by county assessors, assessors appointed to handle multiple county assessments pursuant to an intergovernmental agreement, and officials of the Department of Revenue, as applicable.
HISTORY: 2006 Act No. 388, Pt IV, SECTION 1, eff upon ratification of amendment to Article X of the Constitution (ratified April 26, 2007).
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 12-37-3170
What does South Carolina Code of Laws § 12-37-3170 cover?
Section 12-37-3170 ("Effect on valuation of agricultural property.") 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 § 12-37-3170?
A common citation format is "South Carolina Code of Laws § 12-37-3170" (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 § 12-37-3170 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.