There is a newer version of the South Carolina Code of Laws
2013 South Carolina Code of Laws
Title 6 - Local Government - Provisions Applicable to Special Purpose Districts and Other Political Subdivisions
CHAPTER 25 - JOINT AUTHORITY WATER AND SEWER SYSTEMS ACT
SECTION 6-25-129. Governmental functions; state tax exemption.
SC Code § 6-25-129 (2013) What's This?
A joint system is an instrumentality of local government, and is authorized by this chapter exclusively for the performance of governmental functions, and the income of a joint system is exempt from state taxes.
HISTORY: 1999 Act No. 113, Section 2; 2007 Act No. 59, Section 1, eff June 6, 2007.
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