S.C. Code Regs. § § 117-1700.6
Current through Register Vol. 48, No. 9, September 27, 2024
This rule is adopted pursuant to the authority conferred by Sections 12-4-320(1) and 12-4-560 of the South Carolina Code of Laws, as amended, to further define a parsonage that is exempt from property taxation.
A parsonage is a church owned residence that is provided for its pastor, minister and associate ministers, whether ordained or not, and all such residences shall be exempt from all property taxation.
S.C. Code Regs. § 117-1700.6