H 3419 General Bill, By Harrell, Quinn, Limehouse, Knotts, Altman, Harrison, 
Kelley, Bingham, Chellis, Riser, Rodgers, Sandifer, Simrill, W.D. Smith, Tripp, 
Walker, A. Young, White, Wilkins, Cato, Sharpe, Townsend, Robinson, Koon, 
Martin, Davenport, Hamilton, Leach, Loftis and Edge

Similar(S 198)
 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.

   01/31/01  House  Introduced and read first time HJ-22
   01/31/01  House  Referred to Committee on Ways and Means HJ-22
   02/14/01  House  Recalled from Committee on Ways and Means HJ-41
   02/20/01  House  Requests for debate-Rep(s). Harrell, Easterday,
                     Perry, Cato, Scarborough, Mack, Harrison,
                     Altman, Govan, Scott, JH Neal, JE Smith and
                     Sandifer HJ-16
   02/22/01  House  Recommitted to Committee on Ways and Means HJ-33

February 14, 2001

    H. 3419

Introduced by Reps. Harrell, Quinn, Limehouse, Knotts, Altman, Harrison, Kelley, Bingham, Chellis, Riser, Rodgers, Sandifer, Simrill, W.D. Smith, Tripp, Walker, A. Young, White, Wilkins, Cato, Sharpe, Townsend, Robinson, Koon, Martin, Loftis, Leach, Hamilton and Davenport

S. Printed 2/14/01--H.    [SEC 2/15/01 3:02 PM]

Read the first time January 31, 2001.

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:

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."