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(12) A lawful use which exists on the date of adoption by the Airport Environs Planning Commission of the uniform provisions required by this section and which is inconsistent with the provisions of the uniform land use plan or uniform performance building standards is exempt from the uniform provisions, and any regulation created by these uniform provisions may not require the removal or alteration of any structure that, as it exists when the uniform provisions are adopted, did not conform to that regulation.

(13) All costs, fees, or awards, or any combination of these, arising from or as a result of any action of the Airport Environs Planning Commission in excess of any state or federal funds received to defray such costs, fees, or awards must be borne by the counties in which the Greenville-Spartanburg Airport District is located; provided, however, that any costs, fees, or awards arising from the administration of the comprehensive land use plan and uniform building standards must be borne by the municipality or county performing the administration within that political subdivision.

SECTION 3. Within sixty days after the effective date of this act, the Greenville-Spartanburg Airport Environs Planning Commission shall give actual notice, by use of the United States Postal Service, to those property owners, whose property is located partially or totally within the airport environs area as described in this act.

SECTION 4. This act takes effect upon approval by the Governor./

Renumber sections to conform.

Amend title to conform.

Senator RUSSELL explained the amendment.

Senator THOMAS proposed the following Amendment No. 4 (PT\2075DW.95), which was not adopted:

Amend the amendment, as and if amended, page 10, line 7, by inserting immediately following /subdivision/ an appropriately numbered item to read:

/( ) Upon enactment of this section, the current zoning and pertaining regulations as enacted by the municipalities and counties within and bordering the Airport Environs Area shall remain in effect unless changed by normal county zoning procedures and also changed in this code section./

Renumber items to conform.

Amend title to conform.

Senator THOMAS explained the amendment.

Senator THOMAS asked unanimous consent to make a motion that a roll call vote be taken solely by the members of the Spartanburg and Greenville Delegations on the question of the adoption of Amendment No. 4.

There was no objection.

The "ayes" and "nays" were demanded and taken, resulting as follows:

Boan              Reese            Thomas

Bryan             Courtney         Russell

Stilwell

The amendment was not adopted.

Senator RUSSELL proposed the following Amendment No. 5 (PT\2082DW.95), which was adopted:

Amend the amendment, as and if amended, page 10, lines 1 through 7, by deleting item (13) and inserting:

/(13) All costs, fees, or awards, or any combination of these, arising from or as a result of any action of the Airport Environs Planning Commission or the enforcement of the uniform provisions enacted pursuant to this section in excess of any state or federal funds received to defray such costs, fees, or awards must be borne by the counties in which the Greenville-Spartanburg Airport District is located; provided, however, any municipality or county administering the comprehensive land use plan and uniform building standards adopted by the Airport Environs Planning Commission are only liable for any costs, fees, or awards arising from their ministerial acts./

Amend title to conform.

Senator RUSSELL explained the amendment.

There being no further amendments, the Bill was read the third time and ordered returned to the House of Representatives with amendments.

The following Joint Resolution having been read the second time was ordered placed on the third reading Calendar:

H. 4231 -- Medical, Military, Public and Municipal Affairs Committee: A JOINT RESOLUTION TO APPROVE REGULATIONS OF THE DEPARTMENT OF HEALTH AND ENVIRONMENTAL CONTROL, RELATING TO EMERGENCY MEDICAL SERVICES, DESIGNATED AS REGULATION DOCUMENT NUMBER 1848, PURSUANT TO THE PROVISIONS OF ARTICLE 1, CHAPTER 23, TITLE 1 OF THE 1976 CODE.

On motion of Senator MOORE, H. 4231 was ordered to receive a third reading on the next legislative day.

S. 899 -- Senator Land: A BILL TO AMEND SECTION 59-53-1900, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO TWO

Senator LAND asked unanimous consent to table the Bill.

There was no objection.

The Bill was tabled.

THE CALL OF THE UNCONTESTED CALENDAR HAVING BEEN COMPLETED, THE SENATE PROCEEDED TO THE INTERRUPTED DEBATE.

H. 3901 -- Reps. Harrell, Fleming, Cobb-Hunter, Seithel, A. Young, Limbaugh, Wilkins, Wofford, Hallman, H. Brown, Cain, Cotty, Martin, D. Smith, Fulmer, L. Whipper, Shissias, Quinn, McCraw, Knotts, Stuart, Harrison, Sheheen, Huff, Klauber, Beatty, Limehouse, Whatley, Harwell, Hodges, J. Young, Govan, Herdklotz, Jennings, Richardson, Hutson, Delleney and McElveen: A BILL TO AMEND SECTION 12-51-90, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE REDEMPTION OF REAL PROPERTY SOLD FOR DELINQUENT TAXES, SO AS TO INCREASE THE INTEREST RATE FROM EIGHT TO TWELVE PERCENT IN THE LAST SIX MONTHS OF THE REDEMPTION PERIOD FOR ALL REAL PROPERTY NOT ASSESSED AS OWNER-OCCUPIED RESIDENTIAL PROPERTY.

The Senate proceeded to a consideration of the Bill. The question being the adoption of Amendment No. 12 (3901R014.ELP) proposed by Senators PASSAILAIGUE, McCONNELL and ROSE and previously printed in the Journal of May 31, 1995.

Senator LEATHERMAN argued contra to the adoption of the amendment.

Senator PASSAILAIGUE proposed the following Amendment No. 14 (3901R015.ELP):

Amend the bill, as and if amended, by striking all after the enacting words and inserting in lieu thereof the following:

SECTION 1. The State Election Commission shall conduct a statewide referendum on November 7, 1995, on the question of raising the sales tax in order to provide property tax relief. The state election laws apply to this referendum, mutatis mutandis. The commission shall canvass the results of the referendum and certify the results to the director of the Department of Revenue and Taxation and the Code Commissioner. The referendum question must read substantially as follows:

"Do you favor raising the statewide sales, use, and casual excise tax rate from five to six percent and providing for a refundable individual income tax credit of seventy-five dollars per return with each state return filed which will be reduced by five dollars of credit for every thousand dollars of state taxable income in excess of one thousand dollars in order to grant owner- occupied residential property an exemption from all property taxes levied for operating purposes except those levied pursuant to referendum and those levied by special purpose or public service districts and county special tax districts?

Those voting in favor of the question shall deposit a ballot with a check or cross mark in the square after the word `Yes', and those voting against the question shall deposit a ballot with a check or cross mark in the square after the word `No'."

SECTION 1. A. Article 3, Chapter 7, Title 12 of the 1976 Code is amended by adding:

"Section 12-7-220. There is allowed a refundable credit against the tax due imposed pursuant to Section 12-7-210 in an amount equal to seventy-five dollars for each individual income tax return filed. This credit is reduced by an amount equal to five dollars for each one thousand

SECTION 2. Chapter 36, Title 12 of the 1976 Code is amended by adding:

Section 12-36-1110. An additional sales, use, and casual excise tax equal to one percent is imposed on amounts taxable pursuant to this chapter. Revenue of the tax imposed pursuant to this article must be credited to the Property Tax Relief Fund in the State Treasury, a fund separate and distinct from the general fund of the State.

Section 12-36-1120. (A) The revenues in the Property Tax Relief Fund must be distributed quarterly beginning October first of each year by the Comptroller General to reimburse property taxing jurisdictions a sum equal to that not collected in the jurisdiction for property tax year 1996 because of Section 12-37-257. If insufficient revenues are available in the Property Tax Relief Fund to pay the required reimbursements, the Comptroller General shall pay the difference from the general fund of the State. County treasurers and municipal governing bodies where appropriate shall file quarterly reports of estimated revenue losses with the Comptroller General in the manner and at the time the Comptroller General directs. After making any changes necessary to ensure accuracy, the Comptroller General shall make reimbursements based on these estimates. The final accounting for the fiscal year must be filed in the manner provided for homestead exemption reimbursements in Section 12-37-270, mutatis mutandis. For purposes of future distributions, property tax year 1996 is deemed the base year.

(B) Reimbursements for subsequent tax years must equal the base year reimbursement from all sources. The school portion is determined by multiplying revenues above the adjusted base year amount by the ratio that school tax reimbursements represented of total reimbursements from the Property Tax Relief Fund for tax year 1996. These funds must be distributed to school districts through the provisions of the Education Finance Act. The remaining share for local governments must be distributed in the manner provided in Chapter 27 of Title 6."

SECTION 3. Section 12-36-940 of the 1976 Code is amended to read:

"Section 12-36-940. Every retailer may add to the sales price:

(1) no amount on sales of ten cents or less;

The inability, impracticability, refusal, or failure to add these amounts to the sales price and collect from the purchaser does not relieve the taxpayer from the tax levied by this article.

A retailer may add the amount of the tax to the sales price and the department shall prescribe tables providing the amount to be added to the sales price consistent with the total rate of the tax."

SECTION 4. A. The gross proceeds of sales of tangible personal property delivered after June 30, 1996, in this State, either under the terms of a construction contract executed before July 1, 1996, or a written bid submitted before July 1, 1996, culminating in a construction contract entered into before or after July 1, 1996, are exempt from the tax provided in Section 12-36-1110 of the 1976 Code if a verified copy of the contract is filed with the South Carolina Department of Revenue and Taxation before January 1, 1997.

B. Notwithstanding the date of general imposition of the tax imposed pursuant to Section 12-36-1110 of the 1976 Code, with respect to services that are regularly billed on a monthly basis, the tax is imposed beginning on the first day of the billing period beginning on or after July 1, 1996.

SECTION 5. Section 11-11-140(D) of the 1976 Code is amended to read:

"(D) Appropriations from surplus may not be made before the first meeting of the General Assembly following the Comptroller General's closing of the books on the fiscal year in which the surplus occurred and may be appropriated only for nonrecurring purposes. The provisions of this subsection do not apply to appropriations to cover midyear shortfalls in the Property Tax Relief Fund as established pursuant to Article 11, Chapter 36 of Title 12."

SECTION 6. In each county of the State in which the local option sales and use tax is not imposed, the referendum provided in Section

SECTION 1. A. Article 3, Chapter 37, Title 12 of the 1976 Code is amended by adding:

"Section 12-37-257. In addition to any other homestead exemption allowed by law, one hundred percent of the fair market value of every homestead qualifying for the assessment ratio provided pursuant to Section 12-43-220(c) is exempt from all ad valorem taxes except ad valorem taxes levied as follows:

(1) for debt service and for payments pursuant to lease-purchase agreements;

(2) by special purpose or public service districts;

(3) county special tax districts;

(4) ad valorem taxes levied pursuant to a referendum in which a majority of the qualified electors of the jurisdiction voting in the referendum voted in favor of levying the taxes."

B. Subject to Part I of this act, Section 12-37-257 of the 1976 Code, as added by this section, is effective for property tax years beginning after 1995.

SECTION 2. Chapter 29, Title 4 of the 1976 Code is amended by adding:

"Section 4-29-72. For agreements executed after June 30, 1996, the provisions of Section 4-29-67 apply regardless of the amount of the project investment."

SECTION 3. Section 4-29-10(3) of the 1976 Code is amended to read:

"(3) `Project' means any land and any buildings and other improvements on the land including, without limiting the generality of the foregoing, water, sewage treatment and disposal facilities, air pollution control facilities, and all other machinery, apparatus, equipment, office facilities, and furnishing which are considered necessary, suitable, or useful by the following or any combination thereof: (a) any enterprise for the manufacturing, processing, or assembling of any agricultural or manufactured products and facilities for an enterprise engaged in the sale or distribution to the public of electricity, gas, or telephone services; (b)

SECTION 1. The following provisions of this act take effect upon approval by the Governor or as otherwise provided:

The remaining provisions of this act take effect July 1, 1996, or as otherwise provided but only upon the certification of the State Election Commission to the Code Commissioner and the Department of Revenue and Taxation of a majority "yes" vote in the referendum provided by this section./

Amend title to conform.

Senator PASSAILAIGUE explained the amendment.

Senator MOORE made the point that a quorum was not present. It was ascertained that a quorum was not present.

Senator MOORE moved that a Call of the Senate be made. The following Senators answered the call:

Alexander         Boan             Bryan

Cork              Courson          Courtney

Drummond          Elliott          Ford

Giese             Glover           Gregory

Hayes             Holland          Jackson

Land              Lander           Leatherman

Leventis          Martin           Matthews

McConnell         McGill           Mescher

Moore             O'Dell           Passailaigue

Patterson         Peeler           Rankin

Reese             Richter          Rose

Russell           Ryberg           Saleeby

Setzler           Short            Smith, G.

Smith, J.V.       Stilwell         Thomas

Waldrep           Washington       Williams

Wilson

A quorum being present, the Senate resumed.

With Senator PASSAILAIGUE retaining the floor, Senator DRUMMOND was recognized to report on the status of the work of the Committee of Conference on H. 3362, the General Appropriation Bill. Senator PEELER reported on the status of the work of the Committee of Conference.

Senator J. VERNE SMITH spoke on the report.

The Senate resumed consideration of H. 3901.

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