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APN: 12100000045 Investor / Non-Owner Occupied

W OF SC 26-23; TR 1-2

Horry, SC • Horry County Jurisdiction
Financial & Assessment Core
Assessor Fair Market Value
$72,265
Taxable Assessed Value
$50
Est. Benchmark Tax (Unadjusted)
$246 / yr
at 0.34% benchmark baseline
Check Tax Equity Comps →
Cadastral Land Area
13.24 Acres
576,585 sq ft
Cadastral Attributes & Deed Registry
Recorded Legal Owner ELLIOTT RANDALL J & FRANCES H
Mailing Address 2115 NICHOLS HWY N, NICHOLS SC
Land Classification 113
Improvement Share 0% Structure • 100% Land
Legal Description W OF SC 26-23; TR 1-2

Tax Equity Assessment Comps & Appeal Intelligence

🎯 Inequity Identified (4 Verified Comps)
Parcel 12100000045 is cataloged under the Horry County, SC property tax appraisal roll with an assessor fair market valuation of $72,265. The underlying cadastral land allocation is assessed at $72,265. Based on the prevailing SC benchmark tax rate of 0.34%, estimated annual ad valorem taxes are approximately $246/year.
Assessed Land Valuation Baseline
$0.1253 / sq ft
Pure Cadastral Land Allocation ($72,265)
Plat Equity Disparity
Up to 55.7% Lower
Avg 37.3% reduction across 4 comps
Post-Transfer Tax Shock Savings
$92 / yr
Current bill protected at $0/yr under statutory cap
Verified Pure Land Comparables (Private Holdings on Immediate Plat):
Comparable APN Street Address / Owner Land Area Certified Land Value Land Rate / sq ft Inequity Gap
VERIFIED COMP 12100000042
; .5 MI W OF SC 26-23
DIETZ MYRA DYNEANE
 3,015,329 sq ft $167,250 $0.0555 -55.7%
LOCKED 121000•••••
TR 2-8••••••••••••
FLOY••••••••••••
 1,436,562 sq ft $116,856 $0.0813 -35.1%
LOCKED 121000•••••
W OF S••••••••••••
FLOY••••••••••••
 1,734,337 sq ft $150,132 $0.0866 -30.9%
LOCKED 121000•••••
; 1 MI••••••••••••
ELLI••••••••••••
 2,164,820 sq ft $196,406 $0.0907 -27.6%
Official Value Adjustment Board (VAB) Evidence Packet Ready
Under Florida Statutes § 193.011 and county appraisal guidelines, presenting verified lower-assessed adjacent land comparables establishes prima facie proof of unequal assessment. Open the official certified evidence packet ready for VAB board submission.
🔒 Orders Paused for System Maintenance

Nearby Properties in Horry County

Adjacent Property & Address City Just Valuation
616 MERRYWOOD RD, CONWAY, SC CONWAY $103,800
W SIDE OF S26-23; TR 2-5, Horry, SC Horry $81,055
TR 2-4; W SIDE OF S26-23, Horry, SC Horry $181,678
PT OF TR 2-1, 2-2 & 2-3; E BY SC 26-23, Horry, SC Horry $135,662
W SIDE OF SC 26-23;, Horry, SC Horry $160,222
; .5 MI W ELLIOTT CEME, Horry, SC Horry $155,040