Question for everyone - Point of Sale Assesment

in 2007 in South Carolina real estate tax law was changed.  The new system is called "Point of Sale Assessment"  The difference between P.O.S. and the old way is that every few years the tax assessor would come around and estimate the value of the property and your taxes would go from there.  Now they use the same method unless you have recent purchased the property, if so they now use that value.  The are arguments for both positive and negative impacts.

My question to all you, does your state use the Point of Sale assessment?

I'm trying to get a count of states that do.

Thanks for the help.