The Committee on Ways and Means proposes the following Amendment No. to S. 233 (COUNCIL\DG\233C004.NBD.DG22):

Reference is to Printer's Date 3/1/22-S.

Amend the bill, as and if amended, by adding appropriately numbered SECTIONS to read:

/ SECTION__. A. Section 12-39-250(B) of the 1976 Code is amended to read:

"(B) Notwithstanding any other provision of law, the county tax assessor or the County Board of Assessment Appeals, upon application of the taxpayer, must order the County Auditor to make appropriate adjustments in the valuation and assessment of any real property and improvements which have sustained damage as a result of fire, flooding, hurricane, or wind event provided that the application for correction of the assessment is made prior to payment of the tax."

B.Section 12-37-220(B)(14) of the 1976 Code is amended to read:

"(14) all farm buildings and agricultural structures owned by a producer in this State used to house livestock, poultry, crops, farm equipment, or farm supplies and all farm machinery and equipment including self-propelled farm machinery and equipment except for motor vehicles licensed for use on the highways. For the purpose of this section 'self-propelled farm machinery and equipment' means farm machinery or equipment which contains within itself the means for its own locomotion. For purposes of this item, farm equipment includes greenhouses;"

C.Section 12-37-220(B)(10) of the 1976 Code is amended to read:

"(10) (a)notwithstanding any other provisions of law, the property of telephone companies and rural telephone cooperatives operating in this State used in providing rural telephone service, which was exempt from property taxation as of December 31, 1973, shall be exempt from such property taxation; provided, however, that the amount of property subject to ad valorem taxation of any such company or cooperative in any tax district shall not be less than the net amount to which the tax millage was applied for the year ending December 31, 1973. Any property in any tax district added after December 31, 1973, shall likewise be exempt from property taxation in the proportion that the exempt property of such company or cooperative as of December 31, 1973, in that tax district was to the total property of such company or cooperative as of December 31, 1973, in that tax district;

(b) The exemption authorized by subitem (a) applies to all such property of telephone companies and rural telephone cooperatives operating in this State used in providing telephone service, as defined in Section 33-46-20, in rural areas, including mixed-use property, without regard to:

(i) the extent to which such property is used in providing services in addition to telephone service in rural areas; and

(ii) the technology used including, but not limited to, the provision of broadband over a high-speed Internet connection that allows the customer to access basic voice grade local service from the voice provider of the customer's choice;"

D.This SECTION takes effect upon approval by the Governor and applies to property tax years beginning after 2021.

SECTION___. A. Section 56-3-1490 of the 1976 Code, as added by Act 38 of 2021, is amended to read:

" (B)The qualifying service member or veteran must be one of the registrants of the vehicle. No more than three license plates may be issued to the award recipient. License plates for medals specified in subsection (A) are subject to exempt from the regular motor vehicle registration fee contained in Article 5, Chapter 3, Title 56 but no additional specialty plate fee. These special license plates must be issued or revalidated for a biennial period which expires twenty-four months from the month they are issued."

B.Any registration fees collected pursuant to Section 56-3-14940 from May 6, 2022, until the effective date of this act must be refunded by the Department of Motor Vehicles. /