H*4856(Rat #0469, Act #0411 of 2000)  Joint Resolution, By Robinson, Koon, 
Allison, Barfield, H. Brown, Davenport, Easterday, Edge, Gamble, Gilham, 
Hamilton, Harrell, Harvin, Frye, Law, Littlejohn, Martin, Rice, Riser, Rodgers, 
Stille, Stuart, Taylor, Walker, Witherspoon, Leach and Loftis
 A JOINT RESOLUTION PROPOSING AN AMENDMENT TO SECTION 3, ARTICLE X OF THE
 CONSTITUTION, 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.-AMENDED TITLE

   03/30/00  House  Introduced and read first time HJ-50
   03/30/00  House  Referred to Committee on Ways and Means HJ-50
   04/06/00  House  Committee report: Favorable with amendment Ways
                     and Means HJ-2
   04/12/00  House  Requests for debate-Rep(s). Harrell, R. Smith,
                     Altman, Rice, Kirsh and W. McLeod HJ-85
   04/26/00  House  Amended HJ-118
   04/26/00  House  Read second time HJ-125
   04/26/00  House  Roll call Yeas-84  Nays-20 HJ-125
   04/27/00  House  Read third time and sent to Senate HJ-27
   05/02/00  Senate Introduced and read first time SJ-14
   05/02/00  Senate Referred to Committee on Finance SJ-14
   06/21/00  Senate Recalled from Committee on Finance SJ-36
   06/21/00  Senate Read second time SJ-36
   06/22/00  Senate Amended
   06/22/00  Senate Read third time and returned to House with amendments
   06/22/00  House  Concurred in Senate amendment and enrolled HJ-150
   06/22/00         Ratified R 469
   06/22/00         No signature required
   07/18/00         Copies available
   11/02/00         Act No. 411

A JOINT RESOLUTION PROPOSING AN AMENDMENT TO SECTION 3, ARTICLE X OF THE CONSTITUTION, 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:

Exempt certain personal property taxes by imposition of local sales and use tax after referendum approval

SECTION 1. It is proposed that Section 3, Article X of the Constitution of this State be amended by adding a new paragraph at the end to read:

"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."

Question

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 ballot:

"Must Section 3, Article X of the Constitution of this State, relating to property tax exemptions, be amended so as to allow the governing body of a county by ordinance to 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 and to allow this exemption or its subsequent rescission, only pursuant to a referendum held in the county in the manner that the General Assembly provides by law?

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'."

Ratified the 22nd day of June, 2000.