Current Status Introducing Body:House Bill Number:3667 Ratification Number:152 Act Number:90 Primary Sponsor:Wright Type of Legislation:GB Subject:Property tax exempt, hemiplegic's residence Date Bill Passed both Bodies:May 17, 1991 Computer Document Number:JIC/5425.HC Governor's Action:S Date of Governor's Action:May 27, 1991 Introduced Date:Mar 07, 1991 Last History Body:------ Last History Date:May 27, 1991 Last History Type:Act No. 90 Scope of Legislation:Statewide All Sponsors:Wright Klapman Koon Type of Legislation:General Bill
Bill Body Date Action Description CMN
---- ------ ------------ ------------------------------ ---
3667 ------ May 27, 1991 Act No. 90
3667 ------ May 27, 1991 Signed by Governor
3667 ------ May 21, 1991 Ratified R 152
3667 Senate May 17, 1991 Read third time, enrolled for
ratification
3667 Senate May 16, 1991 Read second time, unanimous
consent for third reading on
Friday, May 17
3667 Senate May 16, 1991 Recalled from Committee 06
3667 Senate May 09, 1991 Introduced, read first time, 06
referred to Committee
3667 House May 09, 1991 Read third time, sent to
Senate
3667 House May 08, 1991 Read second time
3667 House Apr 25, 1991 Committee Report: Favorable 30
3667 House Mar 07, 1991 Introduced, read first time, 30
referred to Committee
View additional legislative information at the LPITS web site.
(A90, R152, H3667)
AN ACT TO AMEND SECTION 12-37-220, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO AD VALOREM PROPERTY TAX EXEMPTIONS, SO AS TO INCLUDE THE RESIDENCE OF A HEMIPLEGIC PERSON AND DEFINE THE TERM.
Be it enacted by the General Assembly of the State of South Carolina:
Property exempt
SECTION 1. Section 12-37-220B.(2) of the 1976 Code is amended to read:
"(2) The dwelling house in which he resides and a lot not to exceed one acre of land owned in fee or for life, or jointly with his or her spouse, by a paraplegic or hemiplegic person, is exempt from all property taxation provided the person furnishes satisfactory proof of his disability to the State Tax Commission. The exemption is allowed to the surviving spouse of the person so long as the spouse does not remarry, resides in the dwelling, and obtains by devise the fee or a life estate in the dwelling. The dwelling house is defined as the person's legal residence. For purposes of this item, a hemiplegic person is a person who has paralysis of one lateral half of the body resulting from injury to the motor centers of the brain."
Time effective
SECTION 2. This act takes effect upon approval by the Governor.
Approved the 27th day of May, 1991.