South Carolina General Assembly
104th Session, 1981-1982

Bill 477

                    Current Status

Bill Number:               477
Ratification Number:       499
Act Number                 470
Introducing Body:          Senate
Subject:                   Relating to property exempt from
                           municipal taxation for five years all new
                           manufacturing establishments located within
                           the boundaries of a municipality
View additional legislative information at the LPITS web site.

(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

(A470, R499, S477)

A JOINT RESOLUTION PROPOSING AN AMENDMENT TO SECTION 3 OF ARTICLE X OF THE CONSTITUTION OF SOUTH CAROLINA, 1895, RELATING TO PROPERTY EXEMPT FROM MUNICIPAL TAXATION FOR FIVE YEARS ALL NEW MANUFACTURING ESTABLISHMENTS LOCATED WITHIN THE BOUNDARIES OF A MUNICIPALITY.

Be it enacted by the General Assembly of the State of South Carolina:

Amendment to Constitution proposed

Section 1. Item (g) of Section 3 of Article X of the Constitution of this State is amended by striking the first proviso and inserting:

"Provided, however, that the exemptions authorized in this item for manufacturing establishments, and additions thereto, shall not include exemptions from school taxes but shall include only municipal and county taxes." and by adding before the semicolon at the end: "Provided, further, that all new manufacturing establishments located in any of the municipalities of this State after July 1, 1983, and all additions to the existing manufacturing establishments located in any of the municipalities of this State costing fifty thousand dollars or more made after July 1, 1983, may be granted an exemption by the municipal governing body from municipal ad valorem taxation for not more than five years from the time of establishment or from the time each addition is made. Additions shall include additional machinery and equipment installed in the plant". The item when amended shall read:

"(g) all new manufacturing establishments located in any of the counties of this State after July 1, 1977, for five years from the time of establishment and all additions to the existing manufacturing establishments located in any of the counties of this State for five years from the time each such addition is made if the cost of such addition is fifty thousand dollars or more. Such additions shall include additional machinery and equipment installed in the plant. Provided, however, that the exemptions authorized in this item for manufacturing establishments, and additions thereto, shall not include exemptions from school taxes but shall include only municipal and county taxes. Provided, further, that all manufacturing establishments and all additions to existing manufacturing establishments exempt under existing statutes shall be allowed their exemptions provided for by statute until such exemptions expire. Provided, further, that all new manufacturing establishments located in any of the municipalities of this State after July 1, 1983, and all additions to the existing manufacturing establishments located in any of the municipalities of this State costing fifty thousand dollars or more made after July 1, 1983, may be granted an exemption by the municipal governing body from municipal ad valorem taxation for not more than five years from the time of establishment or from the time each such addition is made. Additions shall include additional machinery and equipment installed in the plant;".

Amendment to be submitted to electors

Section 2. The proposed amendment shall be submitted to the qualified electors at the next general election for representatives. Ballots shall be provided at the various voting precincts with the following words printed or written thereon: "Shall Section 3 of Article X of the Constitution of this State be amended so as to permit municipalities to exempt from municipal ad valorem taxation for not more than five years all new manufacturing establishments and additions to existing manufacturing establishments of fifty thousand dollars or more located within the boundaries of a municipality?

In favor of the amendment __

Opposed to the amendment __

Those voting in favor of the amendment shall deposit a ballot with a check or cross mark in the square after the words 'In favor of the amendment' and those voting against the amendment shall deposit a ballot with a check or cross mark in the square after the words 'Opposed to the amendment'."