S*0198(Rat #0015, Act #0009 of 2001)  General Bill, By Leatherman, Martin, 
Giese, Mescher, McConnell, J.V. Smith, Thomas, Verdin, Branton and Richardson

Similar(H 3419)
 A BILL TO RATIFY AN AMENDMENT TO SECTION 3, ARTICLE X OF THE CONSTITUTION OF
 SOUTH CAROLINA, 1895, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO ALLOW THE
 GOVERNING BODY OF A COUNTY TO IMPOSE A SALES AND USE TAX TO EXEMPT PRIVATE
 PASSENGER MOTOR VEHICLES, MOTORCYCLES, GENERAL AVIATION AIRCRAFT, BOATS, AND
 BOAT MOTORS FROM PROPERTY TAX LEVIED IN THE COUNTY AND TO ALLOW THIS EXEMPTION
 ONLY PURSUANT TO A REFERENDUM HELD IN THE COUNTY IN THE MANNER THAT THE
 GENERAL ASSEMBLY PROVIDES BY LAW.

   01/24/01  Senate Introduced and read first time SJ-7
   01/24/01  Senate Referred to Committee on Finance SJ-7
   01/31/01  Senate Committee report: Favorable Finance SJ-16
   02/01/01  Senate Read second time SJ-23
   02/01/01  Senate Ordered to third reading with notice of
                     amendments SJ-23
   02/08/01  Senate Debate interrupted SJ-21
   02/13/01  Senate Debate interrupted SJ-11
   02/14/01  Senate Debate interrupted SJ-18
   02/15/01  Senate Read third time and sent to House SJ-16
   02/20/01  House  Introduced and read first time HJ-11
   02/20/01  House  Referred to Committee on Ways and Means HJ-11
   02/20/01  House  Recalled from Committee on Ways and Means HJ-27
   02/22/01  House  Read second time HJ-10
   02/22/01  House  Unanimous consent for third reading on next
                     legislative day HJ-11
   02/23/01  House  Read third time and enrolled HJ-1
   03/06/01         Ratified R 15
   03/06/01         No signature required
   03/21/01         Copies available
   04/23/01         Act No. 9

AN ACT TO RATIFY AN AMENDMENT TO SECTION 3, ARTICLE X OF THE CONSTITUTION OF SOUTH CAROLINA, 1895, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO ALLOW THE GOVERNING BODY OF A COUNTY TO IMPOSE A SALES AND USE TAX TO EXEMPT PRIVATE PASSENGER MOTOR VEHICLES, MOTORCYCLES, GENERAL AVIATION AIRCRAFT, BOATS, AND BOAT MOTORS FROM PROPERTY TAX LEVIED IN THE COUNTY AND TO ALLOW THIS EXEMPTION ONLY PURSUANT TO A REFERENDUM HELD IN THE COUNTY IN THE MANNER THAT THE GENERAL ASSEMBLY PROVIDES BY LAW.

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

Exemption from property tax

SECTION 1. The amendment to Section 3, Article X of the Constitution of South Carolina, 1895, prepared under the terms of a joint resolution of 2000, bearing ratification number 469, having been submitted to the qualified electors of the general election of 2000 as prescribed in Section 1, Article XVI of the Constitution of South Carolina, 1895, and a favorable vote having been received on the amendment, is ratified and declared to be a part of the Constitution so that Section 3, Article X is amended by adding a new paragraph at the end which reads:

"In addition to the exemptions provided and authorized in this section, subject to statutory authorization, the governing body of a county by ordinance may impose a sales and use tax in order to exempt all or a portion of the value of private passenger motor vehicles, motorcycles, general aviation aircraft, boats, and boat motors from property taxes levied in the county. This exemption, or its subsequent rescission, is allowed only pursuant to a referendum held in the county in the manner that the General Assembly provides by law."

Ratified the 6th day of March, 2001.