South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-37-222
Leased equipment used by charitable, not-for-profit or governmental hospital deemed for tax purposes to be owned by hospital
Official textscstatehouse.gov
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.
Source: view the official text
In this chapter (40 sections)
- 12-37-10 · Definitions
- 12-37-30 · All taxes shall be levied on uniform assessment
- 12-37-40 · Municipal authorities may copy assessments from county…
- 12-37-90 · Assessors to be full time; responsibilities and duties
- 12-37-100 · Assessor shall endorse deeds
- 12-37-110 · Auditors, assessors, and appraisers shall attend…
- 12-37-120 · Rounding of assessed value of property
- 12-37-135 · Countywide business registration; fee
- 12-37-140 · Real property taxation and valuation; boundary clarification
- 12-37-145 · Motor vehicle registration; boundary clarification
- 12-37-150 · Tax rebate; boundary clarification
- 12-37-155 · Lien date; boundary clarification
- 12-37-210 · Property which is taxable
- 12-37-220 · General exemption from taxes
- 12-37-222 · Leased equipment used by charitable, not-for-profit or…
- 12-37-224 · Motor homes or trailers for recreational travel; boats or…
- 12-37-225 · Consideration of federal or state income tax credits for…
- 12-37-230 · Payments of services rendered in lieu of taxes by nonprofit…
- 12-37-235 · Fees for fire protection for property exempt under SECTION…
- 12-37-240 · Payments in lieu of taxes by nonprofit housing corporations…
- 12-37-245 · Homestead exemption allowance increased
- 12-37-250 · Homestead exemption for taxpayers sixty-five and over or…
- 12-37-251 · Calculation of rollback millage; equivalent millage
- 12-37-252 · Classification and assessment of property qualifying for…
- 12-37-255 · Homestead exemption to continue; county auditor to be…
- 12-37-260 · Exemption for holders of life estate; application of…
- 12-37-265 · Criteria for qualification of life estates for homestead…
- 12-37-266 · Homestead exemption for dwellings held in trust;…
- 12-37-270 · Reimbursement for tax loss in counties allowing homestead…
- 12-37-275 · Date for submission for requests for reimbursement
- 12-37-280 · Reimbursement of localities for tax loss due to homestead…
- 12-37-285 · Incorporated municipalities may provide for homestead…
- 12-37-290 · General homestead exemption
- 12-37-295 · Payment of taxes not condition to qualify for exemption
- 12-37-450 · Business inventory tax exemption; reimbursement of counties…
- 12-37-610 · Persons liable for taxes and assessments on real property;…
- 12-37-620 · Certain leasehold estates taxed until end of term; lease or…
- 12-37-670 · Listing new structures for taxation; due date of additional…
- 12-37-710 · Return and assessment of personal property
- 12-37-712 · Access to marina records and premises