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Home / Courts / S.C. Court of Appeals / Taxation – Real Property – Schools & School Boards – Charter School – Landlord/Tenant – Clarifying Statute (access required)

Taxation – Real Property – Schools & School Boards – Charter School – Landlord/Tenant – Clarifying Statute (access required)

Where the 2014 amendment to S.C. Code Ann. 59-40-140(K) merely clarified an already existing law exempting public charter school properties – including leased property – from all state and local property taxes, the Administrative Law Court erred in ruling that appellants (a charter school and the landowner from which it leased its campus) were not ...

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