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H. 4685
STATUS INFORMATION
General Bill
Sponsors: Reps. Limehouse, Loftis, Lowe, Crawford, Davenport, Hardwick, Leach, Bannister, Bingham, Brantley, Cato, Clemmons, Duncan, Hagood, Mulvaney, M.A. Pitts, Scarborough, Shoopman, Toole, Umphlett, Vick, Witherspoon, Barfield, Cotty, Huggins, G. Brown, Bedingfield and Erickson
Document Path: l:\council\bills\bbm\10381htc08.doc
Introduced in the House on February 13, 2008
Introduced in the Senate on April 9, 2008
Currently residing in the Senate Committee on Finance
Summary: Boats
HISTORY OF LEGISLATIVE ACTIONS
Date Body Action Description with journal page number ------------------------------------------------------------------------------- 2/13/2008 House Introduced and read first time HJ-3 2/13/2008 House Referred to Committee on Ways and Means HJ-3 2/19/2008 House Member(s) request name added as sponsor: Barfield, Cotty 2/21/2008 House Member(s) request name added as sponsor: Huggins 3/4/2008 House Member(s) request name added as sponsor: G.Brown 4/2/2008 House Committee report: Favorable Ways and Means HJ-5 4/3/2008 House Member(s) request name added as sponsor: Bedingfield, Erickson 4/3/2008 House Read second time HJ-36 4/3/2008 House Unanimous consent for third reading on next legislative day HJ-39 4/3/2008 Scrivener's error corrected 4/4/2008 House Read third time and sent to Senate HJ-3 4/9/2008 Senate Introduced and read first time SJ-10 4/9/2008 Senate Referred to Committee on Finance SJ-10
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COMMITTEE REPORT
April 2, 2008
H. 4685
Introduced by Reps. Limehouse, Loftis, Lowe, Crawford, Davenport, Hardwick, Leach, Bannister, Bingham, Brantley, Cato, Clemmons, Duncan, Hagood, Mulvaney, M.A. Pitts, Scarborough, Shoopman, Toole, Umphlett, Vick, Witherspoon, Barfield, Cotty, Huggins and G. Brown
S. Printed 4/2/08--H. [SEC 4/3/08 2:22 PM]
Read the first time February 13, 2008.
To whom was referred a Bill (H. 4685) to amend Section 12-37-714, as amended, Code of Laws of South Carolina, 1976, relating to the situs of boats for purposes of property tax, etc., respectfully
That they have duly and carefully considered the same and recommend that the same do pass:
DANIEL T. COOPER for Committee.
TO AMEND SECTION 12-37-714, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE SITUS OF BOATS FOR PURPOSES OF PROPERTY TAX, SO AS TO CHANGE THE EXISTING SITUS REQUIREMENTS BY INCREASING TO A TOTAL OF ONE HUNDRED EIGHTY DAYS IN A PROPERTY TAX YEAR THE TIME IN THIS STATE NECESSARY FOR THE BOAT TO BE SUBJECT TO PROPERTY TAX.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-37-714(2) of the 1976 Code, as added by Act 386 of 2006, is amended to read:
"(2) A boat, including its motor if the motor is separately taxed, which is not currently taxed in this State and is not used exclusively in interstate commerce, is subject to property tax in this State if it is present within this State for sixty consecutive days or for ninety one hundred eighty days in the aggregate in a property tax year. Upon written request by a tax official, the owner must provide documentation or logs relating to the whereabouts of the boat in question. Failure to produce requested documents creates a rebuttable presumption that the boat in question is taxable within this State."
SECTION 2. This act takes effect upon approval by the Governor.
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