APR 22, 1982
Concerning if household goods and furniture are exempt from ad valorem taxes when located in second homes such as beach houses, beach condominiums, lake houses and lake condominiums and if household goods and furniture are exempt from ad valorem taxes when located in second homes when such homes are occasionally leased to third parties.
Requested by: Mr. James L. Brodie, Supervisor-Reassessment, Property Tax Division, South Carolina Tax Commission
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