South Carolina Statutes

§ 54-5-100 — Tax exemption of port and terminal utilities.

South Carolina § 54-5-100
JurisdictionSouth Carolina
Title 54PORTS AND MARITIME MATTERS
Ch. 5PORT AND TERMINAL UTILITIES AND COMMISSIONS IN CITIES

This text of South Carolina § 54-5-100 (Tax exemption of port and terminal utilities.) 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. § 54-5-100 (2026).

Text

All property acquired by any city of this State for the purpose of establishing, developing, maintaining or operating the port and terminal utilities of such city in pursuance of the provisions of this chapter shall be exempt from taxation so long as it shall be maintained and used for such purposes.

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Legislative History

HISTORY: 1962 Code SECTION 54-116; 1952 Code SECTION 54-116; 1942 Code SECTION 7565; 1932 Code SECTION 7581; 1926 (34) 947.

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Bluebook (online)
South Carolina § 54-5-100, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/5/54-5-100.