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III. STATUTORY INTERPRETATON The Assessor asserts the ALC erred by finding the worth of structures located on farming real estate is already included in, and subsumed by, the system's fair market worth for agricultural functions. We agree. "The primary rule of statutory analysis is to establish and effectuate the intent of the legislature." Centex Int'l v.


Dep't of Income, 406 S.C. 132, 139, 750 S.E. 2d 65, 69 (2013) (pricing quote 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 building and a court need to apply the statute according to its actual significance." Id.


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at 498, 640 S.E. 2d at 459). "In interpreting a statute,' [w] ords must be provided their plain and regular significance without turn to subtle or forced building and construction to restrict or expand the statute's operation.'" Id. ( Another Point of View  in original) (quoting Sloan, 371 S.C. at 499, 640 S.E. 2d at 459). "Even more, 'the statute must be read as a whole and sections which are a part of the exact same general statutory law need to be interpreted together and every one provided result." 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 "must read the statute so 'that no word, stipulation, sentence, provision or part shall be rendered surplusage, or superfluous.'" CFRE, LLC, 395 S.C. at 74, 716 S.E. 2d at 881 (quoting State v. Sweat, 379 S.C.


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


Typically," [a] ll residential or commercial property should be valued for tax at its true worth in money which in all cases is the price which the home would bring following reasonable exposure to the market, where both the seller and the buyer are willing." S.C. Code Ann. 12-37-930 (2014 ). "Agricultural real property which is really used for such agricultural functions shall be taxed on an assessment equivalent to.