Leased equipment used by charitable, not-for-profit or governmental hospital deemed for tax purposes to be owned by hospital.

  1. Law
  2. South Carolina Code of Laws
  3. Taxation
  4. Assessment Of Property Taxes
  5. Leased equipment used by charitable, not-for-profit or governmental hospital deemed for tax purposes to be owned by hospital.

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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.

HISTORY: 1982 Act No. 466, Part II, Section 20.


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