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TO AMEND SECTION 12-37-220, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO EXEMPTIONS FROM PROPERTY TAX, SO AS TO EXTEND THE MOTOR VEHICLE TAX EXEMPTION FOR A DISABLED VETERAN TO THE SURVIVING SPOUSE FOR A LIFETIME OR UNTIL REMARRIAGE.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-37-220(B)(3) of the 1976 Code is amended to read:
"(3) Two private passenger vehicles owned or leased by any a disabled veteran and designated by the veteran for which special license tags have been issued by the Department of Public Safety under the provisions of pursuant to Sections 56-3-1110 to 56-3-1130 or, in lieu of the license, if the two private passenger vehicles owned or leased and designated by a disabled veteran who has a certificate signed by the county service officer or the Veterans Administration of the total and permanent disability which must be filed and who has filed the certificate with the Department of Public Safety. This exemption extends to the surviving spouse of a qualified disabled veteran for one private passenger vehicle, owned or leased by the surviving spouse, for the lifetime or until the remarriage of the surviving spouse."
SECTION 2. This act takes effect upon approval by the Governor and applies to property tax years beginning the first day of the first month after his approval.
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