Agricultural Real Property, as that term is used in 12-43-220(d), 12-43-230, and 12-43-232 of
the South Carolina Code of Laws means a tract of real property which is used for agricultural
purposes. Real property must meet the requirements for agricultural real property of Code
Sections 12-43-220(d), 12-43-230 and 12-43-232 in order to be classified as agricultural real
property. Additionally, the term Agricultural Real Property shall not include any property used
as the residence of the owner or others. In no event shall real property be classified as
agricultural real property when such property is not used for bona fide agricultural purposes.
Real property is not used for agricultural purposes unless the owner or lessee thereof has, in
good faith, committed the property to that use. Real property which is ostensibly used for
agricultural purposes, but which is in reality used for other purposes, is not agricultural real
property. The agricultural use of the property must be genuine in nature as opposed to sham or
deception.
For any questions call the Richland County Assessor’s Office at 803-576-2640