South Carolina General Assembly
114th Session, 2001-2002

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Bill 346

Indicates Matter Stricken
Indicates New Matter

                    Current Status

Bill Number:                      346
Type of Legislation:              General Bill GB
Introducing Body:                 Senate
Introduced Date:                  20010220
Primary Sponsor:                  Moore
All Sponsors:                     Moore and Martin
Drafted Document Number:          l:\council\bills\nbd\11274ac01.doc
Residing Body:                    Senate
Current Committee:                Finance Committee 06 SF
Subject:                          Property tax assessments, camper trailer 
                                  classified as motor home and considered 
                                  residence for tax purposes; Mobile Home


                        History

Body    Date      Action Description                     Com     Leg Involved
______  ________  ______________________________________ _______ ____________
Senate  20010220  Introduced, read first time,           06 SF
                  referred to Committee


              Versions of This Bill
View additional legislative information at the LPITS web site.

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

A BILL

TO AMEND SECTION 12-37-224, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO MOTOR HOMES WHICH QUALIFY AS A PRIMARY OR SECONDARY RESIDENCE FOR PURPOSES OF AD VALOREM PROPERTY TAX, SO AS TO INCLUDE TRAILERS USED FOR CAMPING AND RECREATIONAL TRAVEL PULLED BY A MOTOR VEHICLE.

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

SECTION 1. Section 12-37-224 of the 1976 Code is amended to read:

"Section 12-37-224. A motor home, or trailer used for camping and recreational travel that is pulled by a motor vehicle, on which the interest portion of indebtedness is deductible pursuant to the Internal Revenue Code as an interest expense on a qualified primary or second residence is also a primary or second residence for purposes of ad valorem property taxation in this State and is considered real property rather than personal property for property tax purposes."

SECTION 2. This act takes effect upon approval by the Governor and is applicable to property tax years beginning in 2001.

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