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III.  I Found This Interesting  asserts the ALC erred by finding the value of structures found on agricultural real residential or commercial property is currently included in, and subsumed by, the tract's reasonable market worth for agricultural purposes. We concur. "The cardinal rule of statutory analysis is to ascertain and effectuate the intent of the legislature." Centex Int'l v.

Dep't of Profits, 406 S.C. 132, 139, 750 S.E. 2d 65, 69 (2013) (estimating Sloan v. Hardee, 371 S.C. 495, 498, 640 S.E. 2d 457, 459 (2007 )). "When a statute's terms are clear and unambiguous on their face, there is no space for statutory construction and a court should use the statute according to its actual meaning." Id.

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at 498, 640 S.E. 2d at 459). "In analyzing a statute,' [w] ords must be offered their plain and common significance without resort to subtle or forced construction to restrict or expand the statute's operation.'" Id. (modification in original) (pricing estimate Sloan, 371 S.C. at 499, 640 S.E. 2d at 459). "Further, 'the statute must be read as a whole and sections which belong of the very same general statutory law should be construed together and each one provided impact." Id.

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State Ports Auth. v. Jasper Cty., 368 S.C. 388, 398, 629 S.E. 2d 624, 629 (2006 )). This court "needs to read the statute so 'that no word, stipulation, sentence, arrangement or part shall be rendered surplusage, or unnecessary.'" CFRE, LLC, 395 S.C. at 74, 716 S.E. 2d at 881 (pricing estimate State v. Sweat, 379 S.C.

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App. 2008)). For the functions of property taxes, genuine residential or commercial property "will imply not only land, city, town and town lots but also all structures and other things therein contained or annexed or attached thereto which pass to the vendee by the conveyance of the land or lot." S.C. Code Ann.

Usually," [a] ll residential or commercial property need to be valued for tax at its true value in cash which in all cases is the cost which the property would bring following sensible exposure to the market, where both the seller and the purchaser are prepared." S.C. Code Ann. 12-37-930 (2014 ). "Agricultural real property which is really utilized for such agricultural functions will be taxed on an evaluation equal to.