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A76, R135, H3568
STATUS INFORMATION
General Bill
Sponsors: Reps. Thompson and Bedingfield
Document Path: l:\council\bills\bbm\9771htc07.doc
Introduced in the House on February 21, 2007
Introduced in the Senate on April 25, 2007
Last Amended on April 24, 2007
Passed by the General Assembly on June 5, 2007
Governor's Action: June 13, 2007, Signed
Summary: Agriculture real property
HISTORY OF LEGISLATIVE ACTIONS
Date Body Action Description with journal page number ------------------------------------------------------------------------------- 2/21/2007 House Introduced and read first time HJ-48 2/21/2007 House Referred to Committee on Ways and Means HJ-48 4/18/2007 House Committee report: Favorable with amendment Ways and Means HJ-12 4/19/2007 House Member(s) request name added as sponsor: Bedingfield 4/24/2007 House Amended HJ-68 4/24/2007 House Read second time HJ-69 4/25/2007 House Read third time and sent to Senate HJ-18 4/25/2007 Senate Introduced and read first time SJ-22 4/25/2007 Senate Referred to Committee on Finance SJ-22 5/30/2007 Senate Committee report: Favorable with amendment Finance SJ-11 5/31/2007 Senate Committee Amendment Adopted SJ-61 5/31/2007 Senate Read second time SJ-61 5/31/2007 Senate Unanimous consent for third reading on next legislative day SJ-61 6/1/2007 Senate Read third time and returned to House with amendments SJ-3 6/5/2007 House Concurred in Senate amendment and enrolled HJ-48 6/7/2007 Ratified R 135 6/13/2007 Signed By Governor 6/18/2007 Copies available 6/18/2007 Effective date 06/13/07 6/18/2007 Act No. 76
View the latest legislative information at the LPITS web site
VERSIONS OF THIS BILL
2/21/2007
4/18/2007
4/24/2007
5/30/2007
5/31/2007
(A76, R135, H3568)
AN ACT TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 12-43-233 SO AS TO PROVIDE ADDITIONAL "AGRITOURISM" USES FOR REAL PROPERTY THAT DO NOT AFFECT THE ELIGIBILITY OF THE PROPERTY FOR THE AGRICULTURAL USE CLASSIFICATION FOR PURPOSES OF PROPERTY TAX.
Be it enacted by the General Assembly of the State of South Carolina:
Agritourism uses
SECTION 1. Article 3, Chapter 43, Title 12 of the 1976 Code is amended by adding:
"Section 12-43-233. (A) In addition to and incidental to the uses required for real property to be classified as agricultural real property pursuant to Sections 12-43-220(d), 12-43-230(a), and 12-43-232, and applicable regulations, uses of tracts of agricultural real property for 'agritourism' purposes is deemed an agricultural use of the property to the extent agritourism is not the primary reason any tract is classified as agricultural real property but is supplemental and incidental to the primary purposes of the tract's use for agriculture, grazing, horticulture, forestry, dairying, and mariculture. These supplemental and incidental agritourism uses are not an 'other business for profit' for purposes of Section 12-43-230(a). For purposes of this section, agritourism uses include, but are not limited to: wineries, educational tours, education barns, on-farm historical reenactments, farm schools, farm stores, living history farms, on-farm heirloom plants and animals, roadside stands, agricultural processing demonstrations, on-farm collections of old farm machinery, agricultural festivals, on-farm theme playgrounds for children, on-farm fee fishing and hunting, pick your own, farm vacations, on-farm pumpkin patches, farm tours, horseback riding, horseback sporting events and training for horseback sporting events, cross-country trails, on-farm food sales, agricultural regional themes, hayrides, mazes, crop art, harvest theme productions, native ecology preservations, on-farm picnic grounds, dude ranches, trail rides, Indian mounds, earthworks art, farm animal exhibits, bird-watching, stargazing, nature-based attractions, and ecological-based attractions.
(B) The Department of Revenue by regulation may further define those uses qualifying as agritourism and appropriate definitions for 'supplemental and incidental' as used in this section."
Time effective
SECTION 2. This act takes effect upon approval by the Governor.
Ratified the 8th day of June, 2007.
Approved the 13th day of June, 2007.
This web page was last updated on Wednesday, December 2, 2009 at 3:39 P.M.