South Carolina Statutes
§ 12-37-222 — Leased equipment used by charitable, not-for-profit or governmental hospital deemed for tax purposes to be owned by hospital.
South Carolina § 12-37-222
This text of South Carolina § 12-37-222 (Leased equipment used by charitable, not-for-profit or governmental hospital deemed for tax purposes to be owned by hospital.) 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. § 12-37-222 (2026).
Text
Equipment leased by and used in connection with the operation of charitable, not for profit, or governmental hospitals shall, for the purpose of ad valorem taxation, be deemed to be owned by the hospital.
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Legislative History
HISTORY: 1982 Act No. 466, Part II, SECTION 20.
Nearby Sections
15
§ 12-37-10
Definitions.§ 12-37-100
Assessor shall endorse deeds.§ 12-37-1130
Penalties for false statements.§ 12-37-120
Rounding of assessed value of property.§ 12-37-1310
"Manufacturer" defined.§ 12-37-135
Countywide business registration; fee.§ 12-37-150
Tax rebate; boundary clarification.§ 12-37-155
Lien date; boundary clarification.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 12-37-222, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/37/12-37-222.