S*0632(Rat #0247, Act #0161 of 1985)  General Bill, By T.H. Pope
 A Bill to amend Section 12-37-220, as amended, Code of Laws of South Carolina,
 1976, relating to ad valorem property tax exemptions so as to provide that the
 dwelling house and a lot of land, not to exceed one acre, of a surviving
 spouse of a serviceman killed in action in the line of duty is exempt from
 property taxation under certain conditions.

   05/14/85  Senate Introduced, read first time, placed on calendar
                     without reference SJ-2058
   05/15/85  Senate Read second time SJ-2113
   05/30/85  Senate Read third time and sent to House SJ-2401
   06/03/85  House  Introduced and read first time HJ-3764
   06/03/85  House  Referred to Committee on Ways and Means HJ-3764
   06/04/85  House  Recalled from Committee on Ways and Means HJ-3832
   06/05/85  House  Read second time HJ-3940
   06/05/85  House  Unanimous consent for third reading on next
                     legislative day HJ-3941
   06/06/85  House  Read third time and enrolled HJ-4010
   06/18/85         Ratified R 247
   06/20/85         Signed By Governor
   06/20/85         Effective date 06/20/85
   06/20/85         Act No. 161
   07/01/85         Copies available

AN ACT TO AMEND SECTION 12-37-220, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO AD VALOREM PROPERTY TAX EXEMPTIONS SO AS TO PROVIDE THAT THE DWELLING HOUSE AND A LOT OF LAND, NOT TO EXCEED ONE ACRE, OF A SURVIVING SPOUSE OF A SERVICEMAN KILLED IN ACTION IN THE LINE OF DUTY IS EXEMPT FROM PROPERTY TAXATION UNDER CERTAIN CONDITIONS.

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

Ad valorem property taxation exemption

SECTION 1. Item (1) of subsection B of Section 12-37-220 of the 1976 Code, as last amended by Act 456 of 1984, is further amended to read:

"(1) The dwelling house in which he resides and a lot not to exceed one acre of land owned in fee or for life, or jointly with a spouse, by any veteran who is one hundred percent permanently and totally disabled from a service-connected disability, if the veteran files a certificate signed by the county service officer of the total and permanent disability with the State Tax Commission. The exemption is allowed the surviving spouse of the veteran and is also allowed to the surviving spouse of a serviceman killed in action in the line of duty who owned the lot and dwelling house in fee or for life, or jointly with his spouse, so long as the spouse does not remarry, resides in the dwelling, and obtains by devise the fee or a life estate in the dwelling. A surviving spouse who disposes of the exempt dwelling and acquires another residence in this State for use as a dwelling house with a value no greater than one and one-half times the fair market value of the exempt dwelling may apply for and receive the exemption on the newly acquired dwelling, but no subsequent dwelling of a surviving spouse is eligible for exemption under this item. The spouse shall inform the county auditor of the change in address of the dwelling. The dwelling house is defined as a person's legal residence."

Time effective

SECTION 2. This act shall take effect upon approval by the Governor.