H 3659 Joint Resolution, By W.S. Houck and Vaughn
 A Joint Resolution proposing an amendment to Section 3 of Article X of the
 Constitution of South Carolina, 1895, relating to exemptions from ad valorem
 taxation, so as to provide that the exemption allowed for schools, colleges,
 hospitals, and charitable institutions caring for the infirmed, handicapped
 persons, the aged, children, and indigent persons, does not extend beyond the
 buildings and premises actually occupied by owners of the real property.

   03/07/91  House  Introduced and read first time HJ-6
   03/07/91  House  Referred to Committee on Ways and Means HJ-6

A JOINT RESOLUTION

PROPOSING AN AMENDMENT TO SECTION 3 OF ARTICLE X OF THE CONSTITUTION OF SOUTH CAROLINA, 1895, RELATING TO EXEMPTIONS FROM AD VALOREM TAXATION, SO AS TO PROVIDE THAT THE EXEMPTION ALLOWED FOR SCHOOLS, COLLEGES, HOSPITALS, AND CHARITABLE INSTITUTIONS CARING FOR THE INFIRMED, HANDICAPPED PERSONS, THE AGED, CHILDREN, AND INDIGENT PERSONS, DOES NOT EXTEND BEYOND THE BUILDINGS AND PREMISES ACTUALLY OCCUPIED BY OWNERS OF THE REAL PROPERTY.

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

SECTION 1. It is proposed that the second unnumbered paragraph of Section 3, Article X of the Constitution of this State be amended to read:

"The exemptions provided in subitems (b), (c), and (d) for real property shall do not extend beyond the buildings and premises actually occupied by the owners of such the real property."

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 thereon:

"Must Section 3 of Article X of the Constitution of this State be amended to provide that the ad valorem tax exemption for all property of schools, colleges, and other institutions of learning, and charitable hospitals and charitable institutions caring for the infirmed, the handicapped, the aged, children, and indigent persons does not extend beyond the buildings and premises actually occupied by the owners of the real property?

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'."