S.C. Code Regs. 117-1700.1 - Property Defined

Current through Register Vol. 46, No. 3, March 25, 2022

Section 1: Purpose: Section 12-43-230(c) that the Tax Commission shall provide by regulation a definition for real and personal property. This regulation is therefore adopted pursuant to this section so as to provide for a definition to be used by the Tax Commission and other assessing officials in connection with the assessment of property.

Section 2: For the purpose of classifying property for taxation, land, buildings and items of property devoted primarily to the general use of the land and buildings, and all other property which according to custom has been considered to be real property, are defined as real property; and all other items of property are defined as personal property. The following items are hereby classified as real property for purposes of taxation:

Land Improvements--Real: Retaining walls, piling and mats for general improvement of site, private roads, walks, paved areas, culverts, bridges, viaducts, subways and tunnels, fencing, reservoirs, dykes, dams, ditches and canals, drainage, storm and sanitary sewers, water lines for drinking, sanitary and fire protection.

Fixed river, lake or tidewater wharves and docks.

Permanent standard gauge railroad trackage, bridges and trestles.

Walls forming storage yards and fire protection dykes.

Buildings--Real: Structural and other improvement to buildings, including their foundations, walls, floors, roof, insulation, stairways, partitions, loading and unloading platforms and canopies, areaways, systems for heating and air conditioning, ventilating, sanitation, fixed fire protection, lighting, plumbing, and drinking water, building elevators and escalators.

Listed below are miscellaneous items which are identified as to their classification as to whether they are real or personal property. This list is not intended to be all inclusive.

Air Conditioning--Building air conditioning, including refrigeration equipment, for comfort of occupants--Real

Air Conditioning--Window units and Package units--Personal Property

Air Conditioning--for special process to maintain controlled temperature and humidity--Personal Property

Aircraft--Personal Property

Aluminum pot lines--Personal Property

Ash handling system, pit and superstructure (See Boilers)

Asphalt mixing plant--Personal Property

Auto-Call and telephone system--Personal


Bins--permanently affixed bins for storage--Real


Boilers--for service of building--Real

Boilers--for service of building and manufacture with primary use for manufacture--Personal

Booths for welding--Personal

Bucket Elevators--Open or enclosed (including casing)--Personal

Bulkheads--making additional land area to be assessed with as part of the improved land

Building--special constructed building--Real


Coal handling systems (see Boilers)

Cold storage--built-in cold storage rooms--Real

Cold storage refrigeration equipment--Personal

Control Booth--Personal

Conveyor or housing, structure or tunnels--Real

Conveyor unit including belt and drives--Personal

Coolers--portable walk-in coolers--Personal

Cooling towers--primary use of manufacture--Personal

Cooling towers--primary use for building--Real

Crane-moving crane--Personal

Crane runways including supporting columns or structure--Inside or outside of building--Real

Crane runways--bolted to or hung on tresses--Personal

Dock levelers--Personal

Drying rooms structure--Real

Drying rooms heating systems--Personal

Dust Catchers--Personal

Farm Equipment--Personal

Fire alarm system--Personal

Fire walls--masonry--Real

Foundations for machinery & equipment--Personal

Furniture & fixtures of commercial establishments and professional--Personal

Gasoline tanks--see tanks


Greenhouse--Benches & heating system--Personal

Gravel Plant--machinery & equipment--Personal

Hoist Pits--see pits

Houses and sheds--portable or on skids--Personal

Inventory of merchants--Personal

Kilns--lumber drying kiln structure--Real

Kilns--concrete block drying kiln structure--Real

Kilns--circular down draft (Beehive)--Real

Kilns--heating or drying system--Personal

Laundry steam generating equipment--Personal

Lighting--Yard lighting--Real

Lighting--special purpose--Personal

Lighting--service stations (Except bldg.)--Personal

Mixers and mixing houses--Personal

Mobile Homes--Real

Monorail Crane runways--Personal

Motors, outboard and inboard boat--Personal

Moveable structures--Personal

Ore bridge foundation--Real


Piping--process piping above or below ground--Personal

Pits for equipment or processing--Personal

Power lines and auxiliary equipment--Personal

Pumps and Motors--Personal

Pump House (Including sub-structure)--Real

Racks and shelving (Portable or removable)--Personal

Ready-mix concrete plant--Personal

Recreational Vehicles--Personal

Refrigeration Equipment (See Air Conditioning)--Personal

Sanitary System--Real

Scale houses--Real

Scales--Truck or Railroad Scales including Pit--Real

Scales--Dormat Scales--Personal

Silos--all storage silos--Real

Silos--containing a manufacturing process--Personal

Spray Ponds--masonry reservoir--Real

Spray Pond piping and equipment--Primary use classification

Sprinkler System--Real

Stacks--mounted on boilers (see boilers)

Stacks, chimneys--concrete or masonry--Real

Stacks, steel--supported individually and servicing heating boilers--Real

Stacks, steel servicing personal property units or a process--Personal

Steam electric generating plant & equipment--Personal

Stone crushing plant--machinery & equipment--Personal

Storage bins, small portable--Personal

Storage facilities permanent, of masonry or wood--Real

Storage vaults and doors including bank vaults and doors--Real

Substation Building--Real


Tanks--all storage tanks above or below ground--Real

Tanks--used as a manufacturing process--Personal

Tanks--underground gasoline tanks at service station--Personal

Tipple Structure--Personal


Towers--TV or Radio broadcasting--Personal



Tunnels--waste heat or processing--Personal

Unit Heaters--Real

Unloader Runway--Real

Vaults, bank--Real


Ventilating system for manufacturing equipment--Personal

Water lines--for process above or below ground--Personal

Water pumping station--building and structure--Real

Water pumps and motors--Personal

Water treating and softening plant building and structure--Real

Water treating and softening equipment--Personal

Wells, pumps, motors and equipment--Personal

Wiring--Power wiring--Personal


S.C. Code Regs. 117-1700.1

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