A Decision to Keep an Eye On in South Carolina

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On March 6, 2019, the South Carolina Administrative Law Court entered an order in Colonial Pipeline Co. v. South Carolina Department of Revenue, No. 18-ALJ-17-0443-CC, in which it held that a pipeline company’s assets may qualify for a property tax exemption for pollution control equipment of industrial plants under S.C. Code Ann. § 12-37-220(8). In his latest post on SeeSALT,   examines this decision more closely.

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