South Carolina § 48-3-130 Exemption from taxation of pollution control facilities.

South Carolina Statutes

§ 48-3-130 — Exemption from taxation of pollution control facilities.

South Carolina § 48-3-130

Title 48ENVIRONMENTAL PROTECTION AND CONSERVATION

Ch. 3POLLUTION CONTROL FACILITIES

This text of South Carolina § 48-3-130 (Exemption from taxation of pollution control facilities.) 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. § 48-3-130 (2026).

Text

The issuance of bonds pursuant to this chapter is not intended to provide the pollution control facilities financed thereby with any exemption from taxation and whether or not pollution control facilities financed pursuant to this chapter are exempt from taxation shall be determined in accordance with the provisions of the applicable general laws providing for tax exemption and without regard to the fact that the pollution control facilities have been financed through the issuance of bonds pursuant to this chapter.

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The issuance of bonds pursuant to this chapter is not intended to provide the pollution control facilities financed thereby with any exemption from taxation and whether or not pollution control facilities financed pursuant to this chapter are exempt from taxation shall be determined in accordance with the provisions of the applicable general laws providing for tax exemption and without regard to the fact that the pollution control facilities have been financed through the issuance of bonds pursuant to this chapter.