November 8, 2013

Opinion asking pursuant to South Carolina Code § 12-37-890 may the Charleston County Auditor’s Office charge an annual personal property tax on an airplane used primarily for business purposes when the airplane has an annual lease at an airport within your county and lists its home base in South Carolina in spite of the fact that an out-of-state limited liability company (LLC) with a physical address in your county is the “owner” of the airplane?

Requested by: The Honorable Peter Tecklenburg, Charleston County Auditor

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