South Carolina General Assembly
106th Session, 1985-1986

Bill 402

                    Current Status

Bill Number:               402
Ratification Number:       306
Act Number:                304
Introducing Body:          Senate
Subject:                   Relating to the procedure for obtaining
                           ad valorem property tax exemptions
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(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

(A304, R306, S402)

AN ACT TO AMEND SECTION 12-3-145, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE PROCEDURE FOR OBTAINING AD VALOREM PROPERTY TAX EXEMPTIONS, SO AS TO PROVIDE FOR THE TIME PERIOD OF APPLICATION FOR EXEMPTION FOR OWNERS OF PERSONAL MOTOR VEHICLES OWNED BY RECIPIENTS OF THE MEDAL OF HONOR, PERSONS REQUIRED TO USE WHEELCHAIRS, AND CHURCHES.

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

Application for exemption

SECTION 1. Subsection B of Section 12-3-145 of the 1976 Code, as last amended by an Act of 1985, bearing Ratification Number 6, is further amended by adding at the end of the first paragraph:

"The owners of exempt property as provided for in items (26) and (27) of subsection B of Section 12-37-220 and churches which own motor vehicles shall file an application for exemption within sixty days before or within thirty days after the date on which the motor vehicle was registered or the registration renewal date."

Time effective

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