Scroll to History Page
Scroll to Previous Versions Links List
Scroll to Full Text
Download This Bill in Microsoft Word format
Current Status Bill Number:View additional legislative information at the LPITS web site.198 Ratification Number:15 Act Number:9 Type of Legislation:General Bill GB Introducing Body:Senate Introduced Date:20010124 Primary Sponsor:Leatherman All Sponsors:Leatherman, Martin, Giese, Mescher, McConnell, J. Verne Smith, Thomas, Verdin, Richardson, Branton Drafted Document Number:l:\council\bills\pt\1155dw01.doc Companion Bill Number:3419 Date Bill Passed both Bodies:20010223 Governor's Action:U Signature of Governor not required Date of Governor's Action:20010306 Subject:Property tax exemptions on certain vehicles, counties may impose sales and use tax to allow; Elections, Referendum History Body Date Action Description Com Leg Involved ______ ________ ______________________________________ _______ ____________ ------ 20010330 Act No. A9 ------ 20010306 Signature of Governor not required ------ 20010306 Ratified R15 House 20010223 Read third time, enrolled for ratification House 20010222 Read second time, unanimous consent for third reading on the next Legislative day House 20010220 Recalled from Committee 30 HWM House 20010220 Introduced, read first time, 30 HWM referred to Committee Senate 20010215 Read third time, sent to House Senate 20010214 Debate interrupted by adjournment Senate 20010214 Co-Sponsor removed by Senator Leventis Senate 20010213 Debate interrupted by adjournment Senate 20010208 Debate interrupted by adjournment Senate 20010208 Co-Sponsor removed by Senator Courson Senate 20010201 Co-Sponsor added by Senator Branton Senate 20010201 Co-Sponsor added by Senator Richardson Senate 20010201 Read second time, notice of general amendments ------ 20010201 Companion Bill No. 3419 ------ 20010201 Scrivener's error corrected Senate 20010131 Committee report: Favorable 06 SF Senate 20010124 Introduced, read first time, 06 SF referred to Committee Versions of This Bill Revised on January 31, 2001 - Word format Revised on February 1, 2001 - Word format Revised on February 20, 2001 - Word format
(A9, R15, S198)
AN ACT TO RATIFY AN AMENDMENT TO SECTION 3, ARTICLE X OF THE CONSTITUTION OF SOUTH CAROLINA, 1895, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO ALLOW THE GOVERNING BODY OF A COUNTY TO IMPOSE A SALES AND USE TAX TO EXEMPT PRIVATE PASSENGER MOTOR VEHICLES, MOTORCYCLES, GENERAL AVIATION AIRCRAFT, BOATS, AND BOAT MOTORS FROM PROPERTY TAX LEVIED IN THE COUNTY AND TO ALLOW THIS EXEMPTION ONLY PURSUANT TO A REFERENDUM HELD IN THE COUNTY IN THE MANNER THAT THE GENERAL ASSEMBLY PROVIDES BY LAW.
Be it enacted by the General Assembly of the State of South Carolina:
Exemption from property tax
SECTION 1. The amendment to Section 3, Article X of the Constitution of South Carolina, 1895, prepared under the terms of a joint resolution of 2000, bearing ratification number 469, having been submitted to the qualified electors of the general election of 2000 as prescribed in Section 1, Article XVI of the Constitution of South Carolina, 1895, and a favorable vote having been received on the amendment, is ratified and declared to be a part of the Constitution so that Section 3, Article X is amended by adding a new paragraph at the end which reads:
"In addition to the exemptions provided and authorized in this section, subject to statutory authorization, the governing body of a county by ordinance may impose a sales and use tax in order to exempt all or a portion of the value of private passenger motor vehicles, motorcycles, general aviation aircraft, boats, and boat motors from property taxes levied in the county. This exemption, or its subsequent rescission, is allowed only pursuant to a referendum held in the county in the manner that the General Assembly provides by law."
Ratified the 6th day of March, 2001.
This web page was last updated on Tuesday, December 8, 2009 at 11:10 A.M.