South Carolina General Assembly
106th Session, 1985-1986

Bill 2039

                    Current Status

Bill Number:               2039
Ratification Number:       67
Act Number:                42
Introducing Body:          House
Subject:                        General exemptions from property
                           taxes
View additional legislative information at the LPITS web site.

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

(A42, R67, H2039)

AN ACT TO AMEND SECTION 12-37-220, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO GENERAL EXEMPTIONS FROM PROPERTY TAXES, SO AS TO EXEMPT FROM STATE, COUNTY, AND MUNICIPAL TAXES ONE PERSONAL MOTOR VEHICLE OR TRUCK, NOT EXCEEDING THREE-QUARTER TON, OF CERTAIN FORMER PRISONERS OF WAR (POW'S), UNDER CERTAIN CONDITIONS.

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

Exemption

SECTION 1. Subsection B of Section 12-37-220 of the 1976 Code, as last amended by Act 456 of 1984, is further amended by adding an appropriately numbered item to read:

"( ) One personal motor vehicle or truck, not exceeding three-quarter ton, owned by and licensed and registered in the name of any member or former member of the armed forces who was a prisoner of war (POW) in World War I, World War II, the Korean Conflict, or the Vietnam Conflict and who is a legal resident of this State, for which motor vehicle or truck a special tag has been issued by the Department of Highways and Public Transportation in accordance with the provisions of Act 446 of 1978, is exempt from state, county, and municipal taxes."

Time effective

SECTION 2. This act shall take effect upon approval by the Governor.