South Carolina § 5-21-110 - Property subject to municipal taxes.
Full text of South Carolina South Carolina Code of Laws § 5-21-110 — Property subject to municipal taxes., with citation guidance and answers to common questions.
§ 5-21-110. Property subject to municipal taxes.
All municipal taxes levied by cities and towns in this State shall be levied on all property, real and personal, not exempt by law from taxation, situate within the limits of such cities and towns.
All clauses of charters of cities or towns restricting taxation in such cities or towns to real estate only are hereby repealed.
HISTORY: 1962 Code SECTION 47-821; 1952 Code SECTION 47-821; 1942 Code SECTION 7265; 1932 Code SECTION 7265; Civ. C. '22 SECTION 4420; Civ. C. '12 SECTION 3011; Civ. C. '02 SECTION 2006; 1897 (22) 409.
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 5-21-110
What does South Carolina Code of Laws § 5-21-110 cover?
Section 5-21-110 ("Property subject to municipal taxes.") 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 § 5-21-110?
A common citation format is "South Carolina Code of Laws § 5-21-110" (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 § 5-21-110 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.