§ 7-3. Fire protection services fee.  


Latest version.
  • (a)

    There shall be charged annually to each owner of improved real property for each tax parcel constituting improved real property a fire protection services fee as set forth in this section.

    (b)

    For purposes of this section, improved real property means any parcel of real property designated as a separate tax parcel by Pickens County, South Carolina which is located in the City of Pickens, South Carolina and upon which is constructed or located any dwelling, building, structure or other improvement affixed to the land, and which is subject to ad valorem property taxes, or, which is subject to payment of fees-in-lieu of ad valorem property taxes pursuant to S.C. Code 1976, §§ 4-1-170, 4-12-10 et seq., 4-29-67, or 12-44-10 et seq., as amended.

    (c)

    The fire protection services fee shall appear as a separate line item on each ad valorem property tax bill (or, if applicable, the fee-in-lieu of ad valorem property tax bill) issued with respect to improved real property.

    (d)

    The amount of the fire protection services fee for each tax parcel shall be determined based on the classification of the improved real property for ad valorem property tax purposes as set forth in the table below:

    Fire Protection Services Fee

    Single family residence (whether owner occupied primary residence or otherwise (4% or 6% assessment ratio)) ..... $75.00

    Mobile home (4% or 6% assessment ratio) ..... 75.00

    Multifamily residential apartment complex ..... 75.00 for 1—3 units
    25.00 per each unit over 3

    Saw mill ..... 150.00

    Commercial/Industrial/Other (6%—10.5% Assessment Ratio)

    0—3,000 square feet interior floor space ..... $75.00

    3,001—6,000 square feet interior floor space ..... 150.00

    6,001—10,000 square feet interior floor space ..... 260.00

    10,001—20,000 square feet interior floor space ..... 370.00

    20,001—30,000 square feet interior floor space ..... 480.00

    30,001—40,000 square feet interior floor space ..... 590.00

    40,001—50,000 square feet interior floor space ..... 700.00

    50,001—60,000 square feet interior floor space ..... 810.00

    60,001—70,000 square feet interior floor space ..... 920.00

    70,001—80,000 square feet interior floor space ..... 1,030.00

    80,001—90,000 square feet interior floor space ..... 1,140.00

    90,001—100,000 square feet interior floor space ..... 1,250.00

    100,001—110,000 square feet interior floor space ..... 1,360.00

    110,001—120,000 square feet interior floor space ..... 1,470.00

    120,001—130,000 square feet interior floor space ..... 1,580.00

    130,001—140,000 square feet interior floor space ..... 1,690.00

    140,001—150,000 square feet interior floor space ..... 1,800.00

    150,001—160,000 square feet interior floor space ..... 1,910.00

    160,001—170,000 square feet interior floor space ..... 2,020.00

    170,001—180,000 square feet interior floor space ..... 2,130.00

    180,001—190,000 square feet interior floor space ..... 2,240.00

    190,001—200,000 square feet interior floor space ..... 2,350.00

    200,001 or greater square feet interior floor space ..... 2,460.00

( Ord. No. 2013-04, Exh. A, 4-15-13 )