Property tax exemptions for farm buildings and agricultural structures in South Carolina.

South Carolina S0264 amends the state code to prevent municipalities from annexing certain real property without the owner's express written agreement. This applies to property where farm buildings or agricultural structures are exempt from taxation, property assessed under a specific section, or property adjacent to exempt property. The change takes effect upon the governor's approval.

Property tax exemptions for farm buildings and agricultural structures in South Carolina.

South Carolina S0264 amends the state code to prevent municipalities from annexing certain real property without the owner's express written agreement. This applies to property where farm buildings or agricultural structures are exempt from taxation, property assessed under a specific section, or property adjacent to exempt property. The change takes effect upon the governor's approval.