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Non-U.S. Citizens and Foreign Adversaries: Proposed South Carolina Legislation With Potential to Significantly Impact Foreign...

A bill pending in the South Carolina House of Representatives proposes to significantly restrict land ownership in the state by certain foreign citizens or companies controlled by nations deemed adverse to U.S. security...more

South Carolina’s Alphabet Soup: ATIs and FILOTs after South Carolina’s Tax Code Amendments

When South Carolina properties are sold directly, or indirectly via the sale of equity in the property-owning entity, the sale typically qualifies as an assessable transfer of interest or an “ATI.” An ATI allows County tax...more

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