South Carolina § 48-30-60 - Assessment rates.

Full text of South Carolina South Carolina Code of Laws § 48-30-60 — Assessment rates., with citation guidance and answers to common questions.

§ 48-30-60. Assessment rates.

A. The assessment rates shall be based on the following standards:

1. For primary forest products customarily measured in board feet, the 'Scribner Log Rule', as identified in the U. S. Dept. of Agriculture, Forest Service publication 'Tables for Measuring Board Foot Volume of Timber' or equivalent shall be used.

2. For primary forest products customarily measured in cords, the standard cord of 128 cubic feet or equivalent, as defined in SECTION 39-9-130 shall be used.

3. For any other type of forest product separated from the soil, the State Forester shall determine a fair unit assessment rate, based on the cubic foot volume of one thousand foot board measure, Scribner Log Rule as defined in item 1 above, or one standard cord, as defined in SECTION 39-9-130.

B. The assessment levied on primary forest products shall be at the following rates:

1. Fifty cents per thousand board feet for softwood, sawtimber, veneer logs and bolts and all other softwood, including bald cypress, products normally measured in board feet.

2. Twenty-five cents per thousand board feet for hardwood and sawtimber, veneer and all other hardwood products normally measured in board feet.

3. Twenty cents per cord for softwood pulpwood and other softwood products normally measured in cords.

4. Seven cents per cord for hardwood pulpwood and other hardwood products normally measured in cords.

5. All material harvested within South Carolina for shipment outside the State for primary processing shall be assessed at yield rates equal to rates on material harvested and processed within the State.

HISTORY: 1981 Act No. 70, SECTION 2.

Source: official South Carolina text · Last verified 2026-08-27

Frequently Asked Questions About South Carolina § 48-30-60

What does South Carolina Code of Laws § 48-30-60 cover?

Section 48-30-60 ("Assessment rates.") 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 § 48-30-60?

A common citation format is "South Carolina Code of Laws § 48-30-60" (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 § 48-30-60 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.