Current Status Introducing Body:Senate Bill Number:250 Primary Sponsor:Rose Committee Number:06 Type of Legislation:GB Subject:Hemiplegics, property tax exempt Residing Body:Senate Current Committee:Finance Computer Document Number:250 Introduced Date:Jan 08, 1991 Last History Body:Senate Last History Date:Jan 08, 1991 Last History Type:Introduced and read first time, referred to Committee Scope of Legislation:Statewide All Sponsors:Rose Type of Legislation:General Bill
Bill Body Date Action Description CMN
---- ------ ------------ ------------------------------ ---
250 Senate Jan 08, 1991 Introduced and read first 06
time, referred to Committee
250 Senate Oct 15, 1990 Prefiled, referred to 06
Committee
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TO AMEND SECTION 12-37-220 B(2), CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO EXEMPTIONS FROM AD VALOREM TAXES, SO AS TO EXEMPT A HEMIPLEGIC PERSON FROM ALL PROPERTY TAXATION.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-37-220 B(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 any a paraplegic or hemiplegic person, shall be is exempt from all property taxation provided such if the paraplegic or hemiplegic person shall furnish furnishes satisfactory proof of his disability to the State Tax Commission. The exemption shall be is allowed to the surviving spouse of any such the paraplegic or hemiplegic 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 such the person's legal residence."
SECTION 2. This act takes effect upon approval by the Governor.