H 3857 General Bill, By Inabinett, Bailey, A.W. Byrd, B.D. Cain, C.D. Chamblee, 
Dantzler, R.C. Fulmer, H.M. Hallman, Haskins, J. Hines, Howard, Keegan, Kelley, 
Law, Limehouse, Lloyd, D.E. McTeer, Moody-Lawrence, J.H. Neal, Richardson, 
Seithel, J.S. Shissias, Simrill, Stille, Trotter, Whipper, L.S. Whipper, 
H.G. Worley and Young-Brickell
 A Bill to amend Section 12-43-220, as amended, Code of Laws of South Carolina,
 1976, relating to classification of property for purposes of the property tax,
 so as to include seafood processing facilities within the classification of
 agricultural real property.

   03/23/95  House  Introduced and read first time HJ-4
   03/23/95  House  Referred to Committee on Ways and Means HJ-4

A BILL

TO AMEND SECTION 12-43-220, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO CLASSIFICATION OF PROPERTY FOR PURPOSES OF THE PROPERTY TAX, SO AS TO INCLUDE SEAFOOD PROCESSING FACILITIES WITHIN THE CLASSIFICATION OF AGRICULTURAL REAL PROPERTY.

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

SECTION 1. Section 12-43-220(d) of the 1976 Code, as last amended by Act 406 of 1994, is further amended by adding at the end:

"(5) Notwithstanding any other provisions of law, a seafood processing facility is considered agricultural real property."

SECTION 2. Upon approval by the Governor, this act is effective for tax years beginning after 1994.