July 30, 2013

Opinion regarding whether a taxpayer may receive the legal residence (4% assessment) rate pursuant to S.C. Code § 12-43-220 when the taxpayer is living on the property as his legal residence and owns the property with a vested remainder interest subject only to a life estate which was given to two people whose legal residence is elsewhere.

Requested by:  Marvin C. Jones, Esquire, Jasper County Attorney

Read full opinion here. 

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