§ 12-37-2600 Motor carriers exempt from ad valorem taxes
§ 12-37-2610 Tax year for motor vehicles
§ 12-37-2615 Penalties for violation of Section 12-37-2610
§ 12-37-2620 Tax determined for twelve or twenty-four month period, depending on licensing period; proportionate reduction for shorter period
§ 12-37-2630 Property tax return to be filed prior to application for motor vehicle license
§ 12-37-2640 Auditor to determine assessed value of motor vehicle
§ 12-37-2645 Assessment ratio for determining assessed value of motor vehicle
§ 12-37-2650 Issuance of tax notices and paid receipts; delegation of collection of taxes
§ 12-37-2650 v2 Issuance of tax notices and paid receipts; delegation of collection of taxes
§ 12-37-2660 Listing of license registration applications to be furnished to county auditors
§ 12-37-2675 Transfer of vehicle license, tax levy prohibited until license expires
§ 12-37-2680 Determination of assessed value of vehicle; high mileage and motorcycles
§ 12-37-2690 Assessment and collection of municipal taxes
§ 12-37-2710 Returns for personal property registered with state agencies
§ 12-37-2720 Exception as to motor vehicles held for sale by dealers
§ 12-37-2721 Exemptions from motor vehicle tax
§ 12-37-2722 Exemptions from the motor vehicle tax
§ 12-37-2723 Article inapplicable to vehicles operated on highway with manufacturer’s plates
§ 12-37-2725 Cancellation of license plate and registration certificate upon transfer of vehicle title or upon owner of vehicle becoming legal resident of another state and registers vehicle in that state; refund or credit for property taxes paid by transferor
§ 12-37-2730 Penalties; summons
§ 12-37-2735 Repealed
§ 12-37-2740 Suspension of driver’s license and vehicle registration for failure to pay personal property tax on a vehicle

Terms Used In South Carolina Code > Title 12 > Chapter 37 > Article 21 - Motor Vehicles

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Arrest: Taking physical custody of a person by lawful authority.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Chambers: A judge's office.
  • clerk: as used in this title , signifies the clerk of the court where the action is pending and, in the Supreme Court or the court of appeals, the clerk of the county mentioned in the title of the complaint or in another county to which the court may have changed the place of trial, unless otherwise specified. See South Carolina Code 15-1-60
  • Clerk of court: An officer appointed by the court to work with the chief judge in overseeing the court's administration, especially to assist in managing the flow of cases through the court and to maintain court records.
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Oath: A promise to tell the truth.
  • person: includes any individual, trust, estate, partnership, receiver, association, company, limited liability company, corporation, or other entity or group; and

    (2) "individual" means a human being. See South Carolina Code 12-2-20
  • personal property: as used in this Title , include money, goods, chattels, things in action and evidences of debt. See South Carolina Code 15-1-40
  • Personal property: All property that is not real property.
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • property: as used in this Title , includes both real and personal property. See South Carolina Code 15-1-50
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Statute: A law passed by a legislature.
  • Summons: Another word for subpoena used by the criminal justice system.
  • Trustee: A person or institution holding and administering property in trust.