2017 South Carolina Code of Laws
Title 31 - Housing and Redevelopment
Section 31-9-90. Bonds, trust indentures, mortgages, and loan agreements shall be exempt from taxation; exceptions.

Universal Citation: SC Code § 31-9-90 (2017)

The bonds authorized by this chapter and the income therefrom and all trust indentures and mortgages executed as security therefor, all loan agreements made pursuant to the provisions hereof (including lease agreements) and the revenues derived from any loan agreement, shall be exempt from all taxation in the State except for inheritance, estate or transfer taxes and all trust indentures, mortgages and loan agreements made pursuant to the provisions of this chapter shall be exempt from South Carolina stamp and transfer taxes.

HISTORY: 1962 Code Section 36-460; 1974 (58) 2337.

Editor's Note

See Editor's Note following chapter heading.

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