South Carolina Code § 4-23-1020

Exemption of property and income of district from taxation.
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The property of and income of the district is exempt from all taxes levied by the State, county, or any municipality, division, subdivision, or agency thereof direct or indirect.
Validity
For validity of this section, see County of Florence v. West Florence Fire District, 422 S.C. 316, 811 S.E.2d 770 (2018).

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