Section 4-23-1040. Other millage levy or uniform service fee for the provision of fire services.

SC Code § 4-23-1040 (2019) (N/A)
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Upon the establishment of the district, notwithstanding any other provisions of law, no other millage levy or uniform service fee may be imposed in the district by any other political subdivision or entity for the provision of fire services. The provisions of this section shall not be construed as any type of property tax or other type of exemption, but rather a clarification of what property taxes may be imposed in the district and by whom to prevent double or multiple taxation for the same fire protection services.

HISTORY: 2014 Act No. 183 (H.5225), Section 1, eff May 28, 2014; 2015 Act No. 89 (H.3670), Section 5, eff July 7, 2015.

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).

Editor's Note

2015 Act No. 89, Section 6, provides as follows:

"SECTION 6. The provisions of this act shall expire five years from its effective date."

Effect of Amendment

2015 Act No. 89, Section 5, added the second sentence.