Assessment and collection of taxes
- Statute:
- South Carolina §27-31-270 · Chapter HPA (Horizontal Property Act (S.C. Code §§ 27-31-10 to 27-31-440))
- Topic:
- Ownership · Taxation
- Applies to:
- Condo associations
State, local, and district taxes are assessed against each apartment as a separate parcel, not against the building as a whole. Paying the apartment's taxes keeps its title even if the building as a whole is sold for someone else's delinquency.
📄 Read the official text at scstatehouse.gov →
How SoShiny helps with Assessment and collection of taxes
SoShiny is built around the Florida statutes from day one. The features that help you comply with this section are part of every plan — no add-ons, no per-document fees.
See the feature → Start freeFrequently asked
- What does South Carolina §27-31-270 require?
- State, local, and district taxes are assessed against each apartment as a separate parcel, not against the building as a whole. Paying the apartment's taxes keeps its title even if the building as a whole is sold for someone else's delinquency.
- Who does South Carolina §27-31-270 apply to?
- South Carolina §27-31-270 applies to Condo associations in South Carolina.
- What happens if our condo doesn't comply with §27-31-270?
- Non-compliance can expose the association and individual directors to disputes in the governing forum for South Carolina community associations. SoShiny's audit trail and documented workflows are designed to demonstrate good-faith compliance.
- Where can I read the official text of South Carolina §27-31-270?
- The official text is published by the South Carolina General Assembly at scstatehouse.gov. The summary on this page is for plain-English reference only and is not legal advice.
- How does SoShiny help with Assessment and collection of taxes?
- SoShiny is built around the Florida statutes from day one. The features that help you comply with this section are part of every plan — no add-ons, no per-document fees. Learn more →
Not legal advice. This page is a plain-English summary of South Carolina §27-31-270 prepared by SoShiny for board members and managers. For binding legal advice or interpretation, consult a South Carolina-licensed attorney. For the official statutory text, see the link above.
Stay current on South Carolina association law.
Get the free quick-reference guide plus a heads-up when the statutes that govern your community change.
Don’t run your condo on spreadsheets.
Start your community free →