South Carolina Unit 1, Level 6: Government Powers and Control of Land Use

ad valorem taxes

a tax calculated according to the assessed value of a piece of real estate

assessment

the determination of the value of a property for tax purposes

tax base

the total taxable assets available in a specific area

building code

a set of regulations pertaining to building design, materials, safety, sanitation, and structure

certificate of occupancy (CO)

legal document from a local authority that authorizes a building to be occupied; issued after the building has passed all required inspections

eminent domain

the power of government to seize private property for public use; government must pay property owner just compensation for exercising power

escheat

the legal doctrine by which the decedent's property will pass to the state without their consent if that individual dies without a will, a surviving spouse, lineal descendants, or other known heirs

laws of descent and distribution

a set of laws that sets out the process of passing an estate to heirs when the owner dies intestate

master plan

a written document created by the local planning board to guide the future growth and development of a community

police power

the government right to regulate and restrict land use in order to protect the public; right includes the power to enforce zoning and building codes

probate

a process by which courts determine and grant the appropriate ownership interest of an estate to creditors, taxing entities, and heirs of an owner who dies intestate

tax district

an area in which a taxing entity is authorized by the government to levy taxes

tax rate

the percentage of the value that is taxed

zoning ordinance

local laws that control how land is used and what structures can be built in a designated district

density

the measure of the proportion of a given area used for residential purposes

non-conforming use

any property use with is inconsistent with the land use controls for that area, regardless of legality

special exception

a variance that allows an out-of-zone use that benefits the community, and is included as a permitted special use in a zoning ordinance

variance

permission granted by the government so that property may be used in a manner not allowed by the current zoning

brownfield

real property, the expansion, redevelopment, or reuse of which may be complicated by the presence or potential presence of a hazardous substance, pollutant, or contaminant

CERCLA

the Comprehensive Environmental Response, Compensation, and Liability Act, aka the Superfund

EPA (Environmental Protection Agency)

the agency charged with enforcing federal environmental protection laws and taking other actions to protect the environment

Superfund Amendments and Reauthorization Act (SARA)

a federal law that amended CERCLA, designated more money to the Superfund trust, and established new environmental laws and regulations.