South Carolina § 3-1-140 - Exemption from taxation.
Full text of South Carolina South Carolina Code of Laws § 3-1-140 — Exemption from taxation., with citation guidance and answers to common questions.
§ 3-1-140. Exemption from taxation.
So long as any land acquired by the United States pursuant to the consent given by Section 3-1-110 shall remain the property of the United States, and no longer, such lands shall be and continue exempt and exonerated from all State, county and municipal taxation, assessments or other charges which may be levied or imposed under the authority of this State.
HISTORY: 1962 Code SECTION 39-54; 1952 Code SECTION 39-54; 1942 Code SECTION 2042; 1932 Code SECTION 2042; 1908 (25) 1127.
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 3-1-140
What does South Carolina Code of Laws § 3-1-140 cover?
Section 3-1-140 ("Exemption from taxation.") is part of the South Carolina Code of Laws, the codified statutory law of South Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Carolina § 3-1-140?
A common citation format is "South Carolina Code of Laws § 3-1-140" (South Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Carolina official source linked on this page or consult a licensed South Carolina attorney.
How does South Carolina § 3-1-140 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Carolina.