Bill 2174

                    Current Status

Bill Number:               2174
Ratification Number:       84
Act Number:                53
Introducing Body:          House
Subject:                        Church and parsonage tax
                           exemption

(A53, R84, H2174)

AN ACT TO AMEND CHAPTER 3, TITLE 12, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE SOUTH CAROLINA TAX COMMISSION BY ADDING SECTION 12-3-146 SO AS TO PROVIDE THAT ANY CHURCH OR PARSONAGE WHICH FAILS TO FILE AN APPLICATION FOR TAX EXEMPT STATUS OF ITS PROPERTY FOR ANY YEAR BY THE DATE REQUIRED BY LAW FOR THAT YEAR MAY AT ANY TIME THEREAFTER FILE THE APPLICATION.

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

Application for tax exempt status

SECTION 1. Chapter 3, Title 12 of the 1976 Code is amended by adding:

"Section 12-3-146. Any church or parsonage which fails to file an application for tax exempt status of its property under the provisions of item (3) of subsection A of Section 12-37-220 for any tax year by the date required by law for that year may at any time thereafter file this application. In this event, the application is considered as being timely filed for that year whether or not the statute of limitations has expired and also for applicable succeeding years where the application involved is the required initial application of the church or parsonage."

Time effective

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