reglab/housing_qa huggingface dataset:
SC Code § 12-37-1630 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 37 - Assessment Of Property Taxes|Section 12-37-1630. Valuation and allocation.

 In ascertaining the value of the road and property of any railroad company the value of the right of way, bed and track of the whole road shall be fixed and such value apportioned pro rata to each mile of the main track. And to the value of the number of miles of main track in each town or city of each county in this State through and into which such road is located shall be added the value of the real estate, fixtures, stationary engines, tools, implements, machinery and other stationary property provided for use in the daily operations of the road situate in such town or city. The total value of the rolling stock, moneys and credits shall be apportioned pro rata to each mile of the main track of such road and the amount thereof, according to the number of miles of main track in each town or city in this State, added to the value of the main track in each town or city respectively. And the aggregate value of such road and property in this State and in each county, city or town of this State through or into which such road is located shall be stated in such return.  HISTORY: 1962 Code Section 65-1673; 1952 Code Section 65-1673; 1942 Code Section 2638; 1932 Code Section 2638; Civ. C. '22 Section 375; Civ. C. '12 Section 308; Civ. C. '02 Section 279; G. S. 182; R. S. 236; 1881 (17) 993.
SC Code § 12-37-1640 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 37 - Assessment Of Property Taxes|Section 12-37-1640. Form of return and oath.

 The return and oath required of officers of railroad companies shall be made in such form as shall be prescribed by the department.  HISTORY: 1962 Code Section 65-1674; 1952 Code Section 65-1674; 1942 Code Section 2639; 1932 Code Section 2639; Civ. C. '22 Section 376; Civ. C. '12 Section 309; Civ. C. '02 Section 280; G. S. 183; R. S. 237; 1881 (17) 994; 1915 (29) 125.
SC Code § 12-37-1650 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 37 - Assessment Of Property Taxes|Section 12-37-1650. Returns to be made by receivers.

 If any railroad, its appurtenances, equipments and property of any kind whatsoever shall be in the hands of a receiver or other officer, such receiver or other officer shall make the returns required by this chapter.  HISTORY: 1962 Code Section 65-1675; 1952 Code Section 65-1675; 1942 Code Section 2640; 1932 Code Section 2640; Civ. C. '22 Section 377; Civ. C. '12 Section 310; Civ. C. '02 Section 281; G. S. 184; R. S. 238; 1881 (17) 994.
SC Code § 12-37-1660 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 37 - Assessment Of Property Taxes|Section 12-37-1660. Power of department to question officers, agents and receivers, and to examine books and papers.

 The department, or any person appointed by it for that purpose, may put any question, in writing, it may deem proper to any officer, agent or receiver of any railroad company having any portion of its track in this State, and it may summon any officer, receiver or agent of such company to appear before it and testify, under oath, touching such railroad company's property and the management and disposition thereof. It may also, by any member of some person appointed by it, examine the books and papers of such company in the hands of the company or any of its officers, agents or receivers. All such officers, agents and receivers shall answer, under oath, all such questions as shall be put to them by the department or any person appointed by it for that purpose, relative to the condition, amount and value of the company's property and the management or disposition thereof.  HISTORY: 1962 Code Section 65-1676; 1952 Code Section 65-1676; 1942 Code Section 2641; 1932 Code Section 2641; Civ. C. '22 Section 378; Civ. C. '12 Section 311; Civ. C. '02 Section 282; G. S. 185; R. S. 239; 1881 (17) 994; 1915 (29) 125.
SC Code § 12-37-1670 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 37 - Assessment Of Property Taxes|Section 12-37-1670. Railroad officer, receiver or agent who refuses to answer questions of or submit books to department; penalties.

 If any officer, receiver or agent of any railroad company having any portion of its tracks in this State shall refuse or neglect to appear before the department, or the person appointed by it, or to answer any question put to him as provided for in Section 12-37-1660 or submit the books and papers aforesaid for examination as provided in said section, he shall be guilty of a misdemeanor and, upon indictment and conviction therefor in the court of general sessions for any county, shall be fined in any sum not exceeding five thousand dollars and the costs of prosecution and confined in the jail of the county until he answers all questions which may be put to him by the department and such fine and costs be paid.  HISTORY: 1962 Code Section 65-1677; 1952 Code Section 65-1677; 1942 Code Section 1721; 1932 Code Section 1721; Cr. C. '22 Section 667; Cr. C. '12 Section 690; Cr. C. '02 Section 493; R. S. 378; 1881 (17) 902.
SC Code § 12-37-1680 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 37 - Assessment Of Property Taxes|Section 12-37-1680. Proceedings in case of failure to file return.

 If any railroad company shall fail to make the returns to the department as required by this chapter, the department shall proceed to ascertain the value of the company's road and property according to the principles prescribed in this Article from the best information it can conveniently obtain, and add thereto fifty percent as penalty and apportion such valuation to the several counties, towns, townships and cities through or into which such road or any part thereof may be located. The department shall certify such apportionment and valuation to the several county auditors, who shall place it on their duplicates for taxation.  HISTORY: 1962 Code Section 65-1678; 1952 Code Section 65-1678; 1942 Code Section 2642; 1932 Code Section 2642; Civ. C. '22 Section 379; Civ. C. '12 Section 314; Civ. C. '02 Section 285; G. S. 188; R. S. 242; 1881 (17) 995; 1897 (22) 453; 1915 (29) 125; 1926 (34) 981; 1982 Act No. 433, Section 2.
SC Code § 12-37-1940 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 37 - Assessment Of Property Taxes|Section 12-37-1940. Statements of telegraph and telephone companies.

 Every such telegraph and telephone company doing business in this State, whether incorporated under the laws of this State, of any other state or of any foreign nation, shall annually, between the first day of January and the first day of March, make out and deliver to the department a statement, verified by the oath of the officer or agent of such company making such statement, showing, with reference to the thirty-first day of December next preceding:  (1) the total capital stock or capital of such association, copartnership or corporation;  (2) the number of shares of capital stock issued and outstanding, the par or face value of each share and, in case no shares of capital stock are issued, in what manner such holdings are evidenced;  (3) its principal place of business;  (4) the market value of its shares of stock on the first day of December next preceding and, if such shares have no market value, the actual value thereof; and, in case no shares of stock have been issued, the market value or the actual value in case there is no market value of the capital thereof and the manner in which it is divided;  (5) the real estate, structures, machinery, fixtures and appliances owned by such association, company, copartnership or corporation and subject to local taxation within the State and the location and assessed value thereof in each county or township where it is assessed for local taxation;  (6) the specific real estate, together with the improvements thereon, owned by such association, company, copartnership or corporation, situate outside the State and not used directly in the conduct of the business, with a specific description of each piece, where located, the purpose for which it is used and the sum at which it is assessed for taxation in the locality where it is situate; and  (7) all mortgages upon the whole or any part of its property, together with the dates and amounts thereof.  HISTORY: 1962 Code Section 65-1694; 1952 Code Section 65-1694; 1942 Code Sections 2426, 2648; 1932 Code Sections 2426, 2648; Civ. C. '22 Sections 365, 385; Civ. C. '12 Section 320; Civ. C. '02 Section 291; 1898 (22) 713; 1915 (29) 125; 1916 (29) 959; 1926 (34) 981; 1976 Act No. 709, Part II, Section 10.
SC Code § 12-37-1990 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 37 - Assessment Of Property Taxes|Section 12-37-1990. Form of returns when no principal office is in State; examination of agents.

 All returns required to be made by telephone and telegraph companies having their principal offices out of this State shall be made in such form as the department shall prescribe and the department may require answers, under oath, to any questions it may put to the principal or any other agent of any of such companies in this State and may examine any of such agents, under oath, relative to the property and affairs of such companies and the management thereof. The department may administer any such oath.  HISTORY: 1962 Code Section 65-1699; 1952 Code Section 65-1699; 1942 Code Section 2654; 1932 Code Section 2654; Civ. C. '22 Section 391; Civ. C. '12 Section 330; Civ. C. '02 Section 301; G. S. 191; R. S. 245; 1881 (17) 998; 1915 (29) 125; 1976 Act No. 709, Part II, Section 10.
SC Code § 12-37-2000 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 37 - Assessment Of Property Taxes|Section 12-37-2000. Department shall examine statements and may require other data.

 Upon the filing of statements required by Section 12-37-1940 the department shall examine them and if it shall deem them insufficient, or in case it shall deem that other information is requisite, it shall require the officer filing them to make such other and further statements as the department may call for.  HISTORY: 1962 Code Section 65-1700; 1952 Code Section 65-1700; 1942 Code Section 2649; 1932 Code Section 2649; Civ. C. '22 Section 386; Civ. C. '12 Section 321; Civ. C. '02 Section 292; 1898 (22) 713; 1915 (29) 125.
SC Code § 12-37-2010 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 37 - Assessment Of Property Taxes|Section 12-37-2010. Auditors may require agents to report length of lines in each township; addition to value.

 To enable the county auditors properly to apportion the assessments between the several townships, they may require the agent of any association or company subject to the provisions of this article to report to them, respectively, under oath, the length of the lines in each township, and the auditor shall thereupon add to the value so apportioned the assessed valuation of the real estate, structures, machinery, fixtures and appliances situated in any township and extend the taxes thereon upon the duplicates, as in other cases.  HISTORY: 1962 Code Section 65-1701; 1952 Code Section 65-1701; 1942 Code Section 2650; 1932 Code Section 2650; Civ. C. '22 Section 387; Civ. C. '12 Section 326; Civ. C. '02 Section 297; 1898 (22) 713, Section 10.
SC Code § 12-37-2020 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 37 - Assessment Of Property Taxes|Section 12-37-2020. Actions for taxes in case of failure or refusal to pay; penalty.

 In case any association, copartnership or corporation subject to the provisions of this article shall fail or refuse to pay any taxes assessed against it in any county or township in the State, in addition to other remedies provided by law for the collection of taxes, an action may be prosecuted in the name of the State by the solicitors of the different judicial circuits of the State on the relation of the auditors of the different counties of the State. In any such action the amount of the assessment fixed by the department and apportioned to such county, or apportioned by the county auditor to any particular township, shall not be controverted, and the judgment in such action shall include a penalty of fifty per cent of the amount of taxes as assessed and unpaid, together with reasonable attorneys' fees for the prosecution of such action.  HISTORY: 1962 Code Section 65-1702; 1952 Code Section 65-1702; 1942 Code Section 2651; 1932 Code Section 2651; Civ. C. '22 Section 388; Civ. C. '12 Section 327; Civ. C. '02 Section 298; 1898 (22) 713; 1915 (29) 125.
SC Code § 12-37-2110 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 37 - Assessment Of Property Taxes|Section 12-37-2110. Definitions.

 As used in this article, the following words shall have the following meanings:  (a) "Company" shall be deemed and construed to mean any person, copartnership, association, corporation, or syndicate that may own or operate, or be engaged in operating, furnishing, or leasing cars, as defined and described in this section, whether formed or organized under the laws of this State or any other State or territory.  (b) "Private car" includes a passenger car, sleeping car, dining car, express car, refrigerator car, oil or tank car, horse or stock car, fruit car, or any car designed for the carrying of a special commodity, operated upon the railroads in this State. "Private car" also includes any passenger train car, locomotive, or other equipment operated on the railroads in this State and owned, used or leased by the National Railroad Passenger Corporation, created under the Rail Passenger Service Act of 1970 (Public Law 91-518, 91st Congress) or any successor in interest other than a railroad company. "Private car" does not include freight train or passenger train cars owned by railroad companies which are used or subject to use under the ordinary per diem.  (c) "Department" means the South Carolina Department of Revenue.  HISTORY: 1962 Code Section 65-1708; 1976 Act No. 709 Part II Section 10; 1977 Act No. 17; 1993 Act No. 181, Section 209.
SC Code § 12-37-2120 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 37 - Assessment Of Property Taxes|Section 12-37-2120. Filing of report required.

 Every person whose private cars are operated upon the railroads in this State at any time during a calendar year shall file with the department on or before April 15, a report setting forth specifically the information prescribed by the department to enable it to make the assessment required by this article.  HISTORY: 1962 Code Section 65-1709; 1976 Act No. 709, Part II, Section 10.
SC Code § 12-37-2130 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 37 - Assessment Of Property Taxes|Section 12-37-2130. Annual valuation of private cars of private car companies.

 The department shall annually assess, adjust, equalize, and apportion the valuation of all private cars of each private car company of a type or model operated in this State by such private car company by such type or model. Such private cars shall be valued by the department at fair market value.  HISTORY: 1962 Code Section 65-1710; 1976 Act No. 709, Part II, Section 10; 1982 Act No. 433, Section 3.
SC Code § 12-37-2140 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 37 - Assessment Of Property Taxes|Section 12-37-2140. Method of valuation.

 The valuation of such private cars apportioned to this State shall be determined by the department. The department shall determine the average number of each class of private cars physically present in the State in the year immediately preceding the year in which the tax is imposed upon the basis of car mileage, car days, or such other data as would tend to establish this average. The department shall multiply the average number so determined by the fair market value for a car of that class and use the product as the basis for the assessment of the property.  HISTORY: 1962 Code Section 65-1711; 1976 Act No. 709, Part II, Section 10.
SC Code § 12-37-2150 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 37 - Assessment Of Property Taxes|Section 12-37-2150. Tax levy against assessed value.

 The department shall annually make a tax levy against the value so assessed and determined to exist in the State at a rate which will equal the average rates of levy for all purposes in the several taxing districts of the State for the current year, and such tax levy shall be due and payable to the department before December 31 of each year.  HISTORY: 1962 Code Section 65-1712; 1976 Act No. 709, Part II, Section 10.
SC Code § 12-37-2160 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 37 - Assessment Of Property Taxes|Section 12-37-2160. Disposition of proceeds.

 The proceeds collected under this article shall be paid into the general fund of the State.  HISTORY: 1962 Code Section 65-1713; 1976 Act No. 709, Part II, Section 10.
SC Code § 12-37-2170 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 37 - Assessment Of Property Taxes|Section 12-37-2170. Penalty for failure to file return or to pay tax.

 If any person fails to file a return or to pay a tax, if one is due, on or before the time required by or under the provisions of this chapter, the tax shall be increased by ten per cent, and, in addition thereto, interest at the rate of one-half of one percent per month shall be added to the tax.  HISTORY: 1962 Code Section 65-1714; 1976 Act No. 709, Part II, Section 10.
SC Code § 12-37-2190 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 37 - Assessment Of Property Taxes|Section 12-37-2190. Effect of other ad valorem taxes.

 The ad valorem taxation authorized by this article shall be in lieu of all other ad valorem taxes upon the private cars of private car companies.  HISTORY: 1962 Code Section 65-1716; 1976 Act No. 709, Part II, Section 10.
SC Code § 12-37-2270 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 37 - Assessment Of Property Taxes|Section 12-37-2270. Failure to pay tax works a forfeiture.

 Whenever any corporation chartered under the laws of this State shall refuse, neglect or omit to pay the taxes for State and county purposes, as assessed and levied upon the property of such corporation, within thirty days after the time required and permitted by law for taxes to be paid with or without penalty, as required by law, the charter of such corporation, with all the rights, privileges and franchises thereunder, shall become and be deemed forfeited and the corporate existence of such corporation shall be annulled.  In every such case the Attorney General shall bring an action against such corporation for the purpose of vacating the charter or annulling the existence of such corporation in the manner prescribed by law.  HISTORY: 1962 Code Section 65-1728; 1952 Code Section 65-1728; 1942 Code Section 2660; 1932 Code Section 2660; Civ. C. '22 Section 397; Civ. C. '12 Section 336; Civ. C. '02 Section 308; 1893 (21) 395.
SC Code § 12-37-2410 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 37 - Assessment Of Property Taxes|Section 12-37-2410. Definitions.

 As used in this article:  (a) "Aircraft" means any contrivance, used or designed for navigation or flight through the air.  (b) "Airline company" means any person who undertakes, directly or indirectly, to engage in the regularly scheduled transportation by aircraft of persons or property for hire in interstate, intrastate or international transportation.  (c) "Operated" or "operation" means landings or takeoffs of aircraft by any airline company as defined herein.  (d) "Department" means the South Carolina Department of Revenue.  (e) "Person" means any individual, corporation, firm, partnership, company or association, and includes a guardian, trustee, executor, administrator, receiver, conservator or any person acting in a fiduciary capacity therefor.  (f) "Plane hours" means and includes for each type of model of aircraft all hours in flight and all hours on the ground.  HISTORY: 1976 Act No. 576, Section 1; 1993 Act No. 181, Section 210.
SC Code § 12-37-2420 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 37 - Assessment Of Property Taxes|Section 12-37-2420. Required tax returns.

 All airline companies operating in the State shall make an annual property tax return on or before the thirtieth day of April in each year for the preceding calendar or fiscal year of their flight equipment to the department. Each type and model of flight equipment shall be separately returned, valued and apportioned as herein provided.  HISTORY: 1976 Act No. 576, Section 2; 1976 Act No. 709, Part II, Section 2; 2015 Act No. 87 (S.379), Section 15, eff June 11, 2015.  Effect of Amendment  2015 Act No. 87, Section 15, substituted "thirtieth day of April" for "15th day of April", and deleted the former second paragraph, relating to the first report filed.
SC Code § 12-37-2430 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 37 - Assessment Of Property Taxes|Section 12-37-2430. Valuation of aircraft.

 The department shall annually assess, adjust, equalize, and apportion the valuation of all aircraft of each airline company of a type or model operated in this State by such airline company by such type or model. Such aircraft shall be valued by the department at fair market value.  HISTORY: 1976 Act No. 576, Section 3; 1982 Act No. 433, Section 4.
SC Code § 12-37-2440 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 37 - Assessment Of Property Taxes|Section 12-37-2440. Ratios for valuation of aircraft.

 The valuation of such aircraft apportioned to this State shall be determined by the department to be the proportion of the total valuation of such aircraft determined on the basis of the arithmetical average of the following two ratios:  (a) The ratio which the total time scheduled on the ground within this State of such aircraft during the preceding calendar or fiscal year bears to the total time scheduled on the ground within and without this State of such aircraft during the preceding calendar or fiscal year.  (b) The ratio which the total mileage scheduled within this State of such aircraft operated in this State during the preceding calendar or fiscal year bears to the total mileage scheduled within and without this State of such aircraft during the preceding calendar or fiscal year.  HISTORY: 1976 Act No. 576, Section 4.
SC Code § 12-37-2450 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 37 - Assessment Of Property Taxes|Section 12-37-2450. Tax levy.

 The department shall annually make a tax levy against the value so assessed and determined to exist in the State at a rate which will equal the average rates of levy for all purposes in the several taxing districts of the State for the current year, and such tax levy shall be due and payable to the department before December 31st of each year.  HISTORY: 1976 Act No. 576, Section 5.
SC Code § 12-37-2460 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 37 - Assessment Of Property Taxes|Section 12-37-2460. Disposition of tax proceeds.

 Subject to Section 55-5-280, the proceeds collected under this article shall be paid into the State Aviation Fund.  HISTORY: 1976 Act No. 576, Section 6; 2021 Act No. 86 (S.675), Section 1, eff May 18, 2021.  Editor's Note  2021 Act No. 86, Section 3, provides as follows:  "SECTION 3. Revenues collected pursuant to this act and credited to the State Aviation Fund shall be used, in part, to aid counties within the State that do not have an airport facility in obtaining or developing an airport facility through the South Carolina Aeronautics Commission."  Effect of Amendment  2021 Act No. 86, Section 1, inserted "Subject to Section 55-5-280," at the beginning, and substituted "State Aviation Fund" for "general fund of the State".