6% Assessment Ratio, 25% discount valuation, before January 31, statute
https://www.scstatehouse.gov/code/t12c037.php SECTION 12-37-3135.ATI fair market value exemption from property tax; requirements. (A) As used in this section: (1) "ATI fair market value" means the fair market value of a parcel of real property and any improvements thereon as determined by appraisal at the time the parcel last underwent an assessable transfer of interest. (2) "Current… Continue Reading 6% Assessment Ratio, 25% discount valuation, before January 31, statute