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

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 Automobile—Personal Bins—permanently affixed bins for storage—Real Boats—Personal 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 Cistern—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—Real 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 Ovens—processing—Personal 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 Substation—Equipment—Personal 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—Transmission—Personal Towers—TV or Radio broadcasting—Personal Trucks—Personal Tunnels—Real Tunnels—waste heat or processing—Personal Unit Heaters—Real Unloader Runway—Real Vaults, bank—Real Ventilating—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