1700.6 Definition of Parsonage.

This rule is adopted pursuant to the authority conferred by Sections 12–4–320(1) and 12–4–560 of the South Carolina Code of Laws, as amended, to further define a parsonage that is exempt from property taxation. A parsonage is a church owned residence that is provided for its pastor, minister and associate ministers, whether ordained or not, and all such residences shall be exempt from all property taxation.