June 14, 2019

Opinion on issues arising from implementing new prospective tax billing system for boats, boat motors, and watercraft in 2018 Act No. 223.


Requested by Mr. James Holly, Attorney for Aiken County and Mr. Chris Harmon, Lexington County Auditor.


Read full opinion.

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Columbia, SC

Rembert Dennis Building | 1000 Assembly Street,

Room 519 | Columbia, S.C. 29201

Phone: 1-803-734-3970 | Fax: (803) 253-6283

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