S*0405 (Rat #0299, Act #0279 of 2010) General Bill, By Cleary
Similar (H 3993)
Summary: Property tax exemptions
    AN ACT TO AMEND SECTION 12-37-220, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO CLARIFY THAT A WATERCRAFT AND ITS MOTOR MAY NOT RECEIVE A FORTY-TWO AND 75/100 PERCENT EXEMPTION IF THE BOAT OR WATERCRAFT IS CLASSIFIED FOR PROPERTY TAX PURPOSES AS A PRIMARY OR SECONDARY RESIDENCE; TO AMEND SECTION 12-37-714, AS AMENDED, RELATING TO BOATS WITH A SITUS IN THIS STATE FOR PURPOSES OF PROPERTY TAX, SO AS TO ALLOW A COUNTY, BY ORDINANCE TO REVISE WITHIN SPECIFIED LIMITS SITUS REQUIREMENTS BASED ON PRESENCE; TO AMEND SECTION 12-37-224, AS AMENDED, RELATING TO WATERCRAFT, CAMPER TRAILERS, AND RECREATIONAL VEHICLES ELIGIBLE TO BE A PRIMARY OR SECONDARY RESIDENCE FOR PURPOSES OF PROPERTY TAX, SO AS TO PROVIDE THAT A BOAT OR WATERCRAFT THAT CONTAINS A COOKING AREA WITH AN ONBOARD POWER SOURCE, A TOILET WITH EXTERIOR EVACUATION, AND A SLEEPING QUARTER, IS CONSIDERED A PRIMARY OR SECONDARY RESIDENCE FOR PURPOSES OF PROPERTY TAX, TO PROVIDE THOSE ELIGIBLE TO APPLY FOR THIS CLASSIFICATION AND THE NUMBER OF SUCH APPLICATIONS ALLOWED; AND TO AMEND SECTION 50-23-295, AS AMENDED, RELATING TO RESTRICTIONS ON THE TRANSFER OF A CERTIFICATE OF TITLE TO A WATERCRAFT OR OUTBOARD MOTOR SUBJECT TO DELINQUENT PROPERTY TAXES AND ENFORCEMENT OF THESE RESTRICTIONS, SO AS TO MAKE IT UNLAWFUL KNOWINGLY TO SELL A WATERCRAFT SUBJECT TO DELINQUENT PROPERTY TAXES, PROVIDE A PENALTY FOR VIOLATIONS, AND PROVIDE A CIVIL REMEDY WITH TREBLE DAMAGES TO A WATERCRAFT BUYER AGAINST A SELLER WHO FALSELY SIGNED THE REQUIRED CERTIFICATE THAT PROPERTY TAXES ON THE WATERCRAFT ARE CURRENT. - ratified title
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02/11/09	Senate	Introduced and read first time SJ-18
02/11/09	Senate	Referred to Committee on Finance SJ-18
02/12/09	Senate	Referred to Subcommittee: Hayes (ch), Land, Courson, Matthews, Grooms
05/06/09	Senate	Committee report: Favorable with amendment Finance SJ-9
05/12/09	Senate	Committee Amendment Adopted
05/12/09	Senate	Read second time
05/13/09	Senate	Read third time and sent to House SJ-19
05/14/09	House	Introduced and read first time HJ-15
05/14/09	House	Referred to Committee on Ways and Means HJ-15
04/29/10	House	Recalled from Committee on Ways and Means HJ-57
05/12/10	House	Debate adjourned until Thursday, May 13, 2010 HJ-101
05/13/10	House	Debate adjourned until Tuesday, May 18, 2010 HJ-13
05/18/10	House	Amended HJ-33
05/18/10	House	Read second time HJ-33
05/18/10	House	Roll call Yeas-103 Nays-0 HJ-42
05/19/10	House	Read third time and returned to Senate with amendments HJ-8
05/26/10	Senate	House amendment amended SJ-111
05/26/10	Senate	Returned to House with amendments SJ-111
05/27/10		Scrivener's error corrected
06/01/10	House	Concurred in Senate amendment and enrolled HJ-93
06/01/10	House	Roll call Yeas-94 Nays-0 HJ-93
06/07/10		Ratified R 299
06/11/10		Vetoed by Governor
06/16/10	Senate	Veto overridden by originating body Yeas-39 Nays-1 SJ-27
06/16/10	House	Veto overridden Yeas-103 Nays-2 HJ-409
07/13/10		Effective date 06/16/10
07/14/10		Act No. 279