South Carolina Legislature


Session 111 - (1995-1996)Printer Friendly
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S 0077 General Bill, By McConnell, Elliott, Giese and M.T. Rose
    A Bill to amend Section 12-43-230, Code of Laws of South Carolina, 1976, relating to the treatment of agricultural real property, mobile homes, and improvements to leased real property for purposes of property taxation, so as to provide that mobile homes assessed for property tax purposes at four or six percent must be valued in a manner that includes an element for depreciation and to provide that the Department of Revenue and Taxation shall prescribe guidelines for use by county assessors in determining an annual depreciation allowance and a residual value below which depreciation is not allowed.
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10/03/94Senate Prefiled
10/03/94Senate Referred to Committee on Finance
01/10/95Senate Introduced and read first time SJ-32
01/10/95Senate Referred to Committee on Finance SJ-32

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