S*0716(Rat #0471, Act #0519 of 1984)  Joint Resolution, By H.C. Smith, 
M.E. McDonald, E.J. Patterson and D.E. Turnipseed
 A Joint Resolution proposing an amendment to Section 3 of Article X of the
 Constitution of South Carolina, 1895, relating to property exempt from ad
 valorem taxation, so as to permit municipal governing bodies to exempt from
 municipal ad valorem taxation for not more than five years all new
 manufacturing establishments located in any of the municipalities of this
 State after July 1, 1985, and all additions to the existing manufacturing
 establishments, including additional machinery and equipment, located in any
 of the municipalities costing fifty thousand dollars or more made after July
 1, 1985, and to provide that the exemptions from municipal taxation may not
 result in any refund of taxes.

   01/24/84  Senate Introduced and read first time SJ-446
   01/24/84  Senate Referred to Committee on Finance SJ-446
   02/15/84  Senate Committee report: Favorable Finance SJ-659
   03/22/84  Senate Read second time SJ-1141
   03/23/84  Senate Read third time and sent to House SJ-1172
   03/27/84  House  Introduced and read first time HJ-1995
   03/27/84  House  Referred to Committee on Ways and Means HJ-1995
   05/15/84  House  Committee report: Favorable Ways and Means HJ-3054
   05/16/84  House  Read second time HJ-3107
   05/17/84  House  Read third time and enrolled HJ-3134
   05/22/84         Ratified R 471
   05/23/84         No signature required
   05/23/84         Act No. 519
   06/04/84         Copies available

A JOINT RESOLUTION PROPOSING AN AMENDMENT TO SECTION 3 OF ARTICLE X OF THE CONSTITUTION OF SOUTH CAROLINA, 1895, RELATING TO PROPERTY EXEMPT FROM AD VALOREM TAXATION, SO AS TO PERMIT MUNICIPAL GOVERNING BODIES TO EXEMPT FROM MUNICIPAL AD VALOREM TAXATION FOR NOT MORE THAN FIVE YEARS ALL NEW MANUFACTURING ESTABLISHMENTS LOCATED IN ANY OF THE MUNICIPALITIES OF THIS STATE AFTER JULY 1, 1985, AND ALL ADDITIONS TO THE EXISTING MANUFACTURING ESTABLISHMENTS, INCLUDING ADDITIONAL MACHINERY AND EQUIPMENT, LOCATED IN ANY OF THE MUNICIPALITIES COSTING FIFTY THOUSAND DOLLARS OR MORE MADE AFTER JULY 1, 1985, AND TO PROVIDE THAT THE EXEMPTIONS FROM MUNICIPAL TAXATION MAY NOT RESULT IN ANY REFUND OF TAXES.

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

Constitutional amendment proposed

SECTION 1. Item (g) of Section 3 of Article X of the Constitution of this State is amended to read:

"(g) all new manufacturing establishments located in any of the counties of this State after July 1, 1977, for five years from the time of establishment and all additions to the existing manufacturing establishments located in any of the counties of this State for five years from the time each of these additions is made if the cost of the addition is fifty thousand dollars or more. The additions shall include additional machinery and equipment installed in the plant. The exemptions authorized in this item for manufacturing establishments, and additions to those manufacturing establishments, do not include exemptions from school taxes or municipal taxes but include only county taxes. All manufacturing establishments and all additions to existing manufacturing establishments exempt under existing statutes are allowed their exemptions provided for by statute until the exemptions expire. Municipal governing bodies may by ordinance exempt from municipal ad valorem taxation for not more than five years all new manufacturing establishments located in any of the municipalities of this State after July 1, 1985, and all additions to the existing manufacturing establishments, including additional machinery and equipment, located in any of the municipalities of this State costing fifty thousand dollars or more made after July 1, 1985. Exemptions from municipal taxation granted pursuant to this item may not result in any refund of taxes;".

Amendment to be submitted to electors

SECTION 2. The proposed amendment must be submitted to the qualified electors at the next general election for representatives.

Ballots must be provided at the various voting precincts with the following words printed or written on the ballots: "Shall Section 3 of Article X of the Constitution of this State be amended so as to permit municipal governing bodies to exempt from municipal ad valorem taxation for not more than five years all new manufacturing establishments located in any of the municipalities of this State after July 1, 1985, and all additions to the existing manufacturing establishments, including additional machinery and equipment, located in any of the municipalities costing fifty thousand dollars or more made after July 1, 1985, except that the exemptions from municipal taxation may not result in any refund of taxes?

Those voting in favor of the question shall deposit a ballot with a check or cross mark in the square after the word 'Yes' and those voting against the question shall deposit a ballot with a check or cross mark in the square after the word 'No'.