Legal Opinion
Morgan v. Watts
Supreme Court of South Carolina
Decided December 11, 1970No. 19136PublishedCited by 5 opinions
1Opinion of the Court
Brailsford, Justice.
The exemption from ad valorem taxes formerly enjoyed by privately owned electric cooperatives in this State was removed by Act No. 432 of 1969 (56 Stat. 740). However, Section 18 of the Act provides that “all property leased to and operated by the South Carolina Public Service Authority for the generation or transmission of electric power shall, for all tax purposes, be considered the property of the Authority.” Property of the Authority is exempt from such taxes by Section 59-8, Code of 1962, and the apparent intent of the legislature in adopting Section 18 was to insure…
2Cases cited4 opinions
- Clarke v. South Carolina Public Service AuthoritySupreme Court of South Carolina · 1935
- Duke Power Co. v. Bell, County TreasurerSupreme Court of South Carolina · 1930
- Ellerbe v. David, County TreasurerSupreme Court of South Carolina · 1940
- Chester County v. WhiteSupreme Court of South Carolina · 1905
3Cited by5 opinions
- Newberry Mills, Inc. v. DawkinsSupreme Court of South Carolina · 1972
- United States Fidelity & Guaranty Co. v. City of NewberrySupreme Court of South Carolina · 1972
- Quirk v. CampbellSupreme Court of South Carolina · 1990
- Newberry Mills, Inc. v. DawkinsSupreme Court of South Carolina · 1972
- Newberry Mills, Inc. v. DawkinsSupreme Court of South Carolina · 1972