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<p class="p__0">Greenwood Cty. Assessor, 2014 WL 1234871 (S.C. Admin. Law Ct. Mar. 24, 2014). The statutory meaning of "genuine home" consists of the structures connected to the land that go by conveyance of the land. See 12-37-10. Area 12-43-230 of the South Carolina Code (2014 ), explicitly includes within the definition of farming real residential or commercial property "any system of real estate which is used to raise, harvest or store crops, feed, type or handle animals, or to produce plants, trees, fowl or animals helpful to guy, consisting of the preparation of the products raised thereon for guy's usage.</p>
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<p class="p__1">The analysis does not end there, nevertheless, because section 12-43-220(d)( 1 )(A) offers only the evaluation ratio to apply to the property, not the appraisal technique. The plain language of section 12-43-220(d)( 2 )(A) provides the approach for valuing only land utilized for the growth of lumber, not structures likewise located on the property.</p>
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<p class="p__2">It is noteworthy that the General Assembly did not utilize the more expansive "real residential or commercial property" as defined area 12-37-10. Rather, the General Assembly limited its assessment technique to the "land utilized for the growth of lumber." 12-43-220(d)( 2 )(A). We discover the normal meaning of "land" within section 12-43-220(d)( 2 )(A) uses only to the property used to grow wood, not the structures positioned on the same home.</p>
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<p class="p__3">S.C. Election Comm'n, 397 S.C. 551, 556, 725 S.E. 2d 704, 707 (2012) ("Unless there is something in the statute needing a different interpretation, the words utilized in a statute needs to be given their regular significance."). The General Assembly would have utilized the specified term "real property" in area 12-43-220(d)( 2 )(A) if it planned to include structures connected to the land, as Montgomery argues.</p>
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