§ 62-19. Imposition of tax on property.

The council shall impose an annual tax on all real estate and all personal property within the corporate limits, on all insurance companies and other corporations and the real estate of churches and school associations from which such church and school associations draw a revenue or which is intended to be rented out for such a purpose, except such as is exempt from taxation under the Constitution and laws of this state, as will yield an amount necessary for general fund operating purposes and for debt service requirements. Any change in the tax shall be by ordinance. (See also section 2-308.)

(Code 1992, § 8.201.1)

Editor's note

The South Carolina Legislature has eased the collection of personal property taxes, in that one must now present a paid tax receipt from his county of residence as evidence of the tax having been paid, before the South Carolina Department of Transportation will issue a license tag. Each vehicle has a specific month in which this must be done. Since payments are made in each of the 12 months, no dates have been listed for the payment of personal property taxes as has been done for real property.