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Form Instructions 1040-A for North Charleston South Carolina: What You Should Know

SC Code 12-43-226(1):‭ 'Applicant shall make application for nonresident use of SC Real Property Valuation Reform Act.  SC Code 12-43-225(1):‭ 'For the purpose of this section, 'owner' and 'property' shall mean sole owner, the spouse of sole owner, a member of a partnership or a corporation as successor and assignee in ownership, and an individual or other legal entity (other than a charitable organization) that is a sole  sponsor of a qualified organization and that is not subject to the provisions of § 471-1.  Article 25, SC Real Property Valuation Reform Act · ATI Exemption Application · Change of Address Notification  SC Code 12-43-227:‭ 'Property' shall mean property of the United States. 'Owner' shall mean a person who has been designated by the United States Secretary of the Treasury on  letterhead as owner of all property, buildings, structures, and improvements on his/her Federal land and property.‭ Article 25, SC Real Property Valuation Reform Act · ATI Exemption Application · Change of Address Notification  SC Code 12-43-226(1)‭ For properties acquired under title 5 United States Code, or federal land in the State of South Carolina that is included under this subtitle, and not subject to any of the provisions of § 4.13(a)‭ Article 25, SC Real Property Valuation Reform Act · ATI Exemption Application · Change of Address Notification  SC Code 12-43-226(1) :‭ 'Ownership' shall mean the sole right to control the use of both a parcel of land or a facility for a service of the Federal Government, except that for purposes of § 4.26(a)‭  SC Code 12-43-226(2):† 'Notwithstanding sections 3.14 (a), 5.21 (b), 5.31 (b) and 5.31 (c), there shall be excluded any personal property and any personal property used exclusively for residential purposes‭ For more information on nonresidents visiting Charleston County, call or click here SC Code 12-34-200:‭ it shall be exempt from Federal income tax all property acquired by the Charleston County Government and conveyed to nonresidents with the approval of the Board of County Commissioners.

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