The South Carolina Attorney General (AG) issued an opinion determining that a pickup truck owned by an individual with an empty weight of 8,000 pounds and a gross weight of 9,000 pounds qualifies as a personal motor vehicle for tax assessment purposes and should be taxed at an assessment rate of 6 percent of its fair market value. The opinion arose from a request by a state representative seeking clarification on the proper classification and assessment rate for such a vehicle owned by one of her constituents. The AG’s Office analyzed the relevant constitutional and statutory provisions, including Article X, ...