South Carolina General Assembly
106th Session, 1985-1986

Bill 2301

                    Current Status

Bill Number:               2301
Ratification Number:       575
Act Number:                498
Introducing Body:          House
Subject:                   To provide that personal motor vehicles
                           owned jointly by persons required to use
                           wheelchairs are exempt from state, county, and
                           municipal taxes
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(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

(A498, R575, H2301)

AN ACT TO AMEND SECTION 12-37-220, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO GENERAL EXEMPTIONS FROM PROPERTY TAXES, SO AS TO PROVIDE THAT PERSONAL MOTOR VEHICLES OWNED JOINTLY BY PERSONS REQUIRED TO USE WHEELCHAIRS ARE EXEMPT FROM STATE, COUNTY, AND MUNICIPAL TAXES; TO AMEND SECTION 56-3-1910, RELATING TO ISSUANCE OF SPECIAL LICENSE TAG FOR PERSONS REQUIRED TO USE WHEELCHAIRS, SO AS TO PROVIDE THAT THE TAG MAY BE ISSUED TO THE PERSON EVEN IF HE OWNS THE VEHICLE JOINTLY; AND TO MAKE THE PROVISIONS OF THIS ACT EFFECTIVE FOR TAX YEARS BEGINNING AFTER DECEMBER 31, 1985.

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

Exemption

SECTION 1. Item (27) of subsection B of Section 12-37-220 of the 1976 Code, as added by Section 2 of Act 292 of 1982, is amended to read:

"(27) All personal motor vehicles, owned either solely or jointly by persons required to use wheelchairs, for which special license tags have been issued by the Department of Highways and Public Transportation under the provisions of Section 56-3-1910, are exempt from state, county, and municipal taxes."

Fee

SECTION 2. Section 56-3-1910 of the 1976 Code is amended to read:

"Section 56-3-1910. Upon payment of the regular motor vehicle license fee, the Department of Highways and Public Transportation may issue a license tag with a special number or identification indicating that the tag was issued to a person disabled by an impairment in the use of one or more limbs and required to use a wheelchair, but otherwise qualified for a driver's license as determined by the department. The tag may be issued to the person whether he owns the vehicle solely or jointly. Each application for the license must be accompanied by the certificate of a medical doctor as to the permanency of limb impairment."

Time effective

SECTION 3. This act shall take effect upon approval by the Governor and is effective for tax years beginning after December 31, 1985.