South Carolina Statutes
§ 51-15-540 — Properties exempt from taxation.
South Carolina § 51-15-540
JurisdictionSouth Carolina
Title 51PARKS, RECREATION, AND TOURISM
Ch. 15MUNICIPAL PARKS AND RECREATIONAL FACILITIES
This text of South Carolina § 51-15-540 (Properties exempt from taxation.) is published on Counsel Stack Legal Research, covering South Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.C. Code Ann. § 51-15-540 (2026).
Text
For tax purposes these properties, whether owned by the municipality or by a corporation created by the municipality, shall be considered just as other municipal property.
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Legislative History
HISTORY: 1962 Code SECTION 51-174; 1952 Code SECTION 51-174; 1942 Code SECTION 7553; 1933 (38) 295; 1993 Act No. 181, SECTION 1279, eff July 1, 1994. Effect of Amendment The 1993 amendment reprinted this section with no apparent changes.
Nearby Sections
15
§ 51-15-10
Golf courses.§ 51-15-110
Definitions.§ 51-15-120
Application of article.§ 51-15-150
Authority to acquire real property.§ 51-15-160
Park and recreation board.§ 51-15-190
Vacancies.§ 51-15-200
Removal from office.§ 51-15-210
Powers and duties.§ 51-15-220
Additional powers.§ 51-15-230
Gifts and loans.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 51-15-540, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/15/51-15-540.