South Carolina General Assembly
114th Session, 2001-2002

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Bill 162

Indicates Matter Stricken
Indicates New Matter

                    Current Status

Bill Number:                      162
Type of Legislation:              General Bill GB
Introducing Body:                 Senate
Introduced Date:                  20010118
Primary Sponsor:                  Moore
All Sponsors:                     Moore
Drafted Document Number:          l:\s-res\tlm\011surs.whb.doc
Companion Bill Number:            3227
Residing Body:                    Senate
Current Committee:                Finance Committee 06 SF
Subject:                          Property tax exemption, POW or Medal of 
                                  Honor winner; surviving spouse qualifies for 
                                  when; Veterans', Taxation


                        History

Body    Date      Action Description                     Com     Leg Involved
______  ________  ______________________________________ _______ ____________
------  20010118  Companion Bill No. 3227
Senate  20010118  Introduced, read first time,           06 SF
                  referred to Committee


              Versions of This Bill
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(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

A BILL

TO AMEND SECTION 12-37-220, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO EXEMPT THE DWELLING HOME AND LOT OF A FORMER PRISONER OF WAR OR MEDAL OF HONOR WINNER AND TO PROVIDE THE CONDITIONS UNDER WHICH THE EXEMPTION CONTINUES FOR A SURVIVING SPOUSE.

Be it enacted by the General Assembly of the State of South Carolina:

SECTION 1. Section 12-37-220(B) of the 1976 Code, as last amended by Act 404 of 2000, is further amended by adding an appropriately numbered item at the end to read:

"( ) The dwelling home and a lot not to exceed one acre of land owned in fee or for life or jointly with a spouse by a resident of this State who is a recipient of the Medal of Honor or who was a prisoner of war in World War I, World War II, the Korean Conflict, or the Vietnam Conflict. The exemption is allowed to the surviving spouse under the same terms and conditions governing the exemption for surviving spouses pursuant to item (1) of this subsection."

SECTION 2. Upon approval by the Governor, this act is effective for property tax years beginning after 2000.

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