H*4682(Rat #0605, Act #0485 of 1992)  General Bill, By D.M. Beasley
 A Bill to amend Section 56-3-1150, Code of Laws of South Carolina, 1976,
 relating to the free vehicular registration for former prisoners of war
 (POWS), so as to provide that the plate may be transferred to a vehicle owned
 or leased by a former prisoner of war or his surviving spouse; to amend
 Section 12-37-220, as amended, relating to exemptions from taxes, so as to
 provide for property tax exemption on a motor vehicle owned or leased by a
 disabled veteran that has special license plates, and on a motor vehicle owned
 or issued for persons to use wheelchairs and on motor vehicles owned or leased
 by former POWS; to amend Section 56-3-1110, relating to free vehicular
 registration for veterans, so as to allow free registration on leased
 vehicles; and to provide for the effective date of the tax exemptions.-amended
 title

   04/07/92  House  Introduced and read first time HJ-15
   04/07/92  House  Referred to Committee on Education and Public
                     Works HJ-16
   05/06/92  House  Committee report: Favorable with amendment
                     Education and Public Works HJ-2
   05/20/92  House  Debate adjourned until Thursday, May 21, 1992 HJ-68
   05/21/92  House  Debate adjourned until Tuesday, May 26, 1992 HJ-47
   05/26/92  House  Amended HJ-38
   05/26/92  House  Debate adjourned until Wednesday, May 27, 1992 HJ-3
   05/27/92  House  Debate adjourned HJ-30
   05/27/92  House  Debate adjourned until Thursday, May 28, 1992 HJ-43
   05/28/92  House  Amended HJ-33
   05/28/92  House  Read second time HJ-34
   05/28/92  House  Unanimous consent for third reading on next
                     legislative day HJ-34
   05/29/92  House  Read third time and sent to Senate HJ-41
   06/02/92  Senate Introduced, read first time, placed on calendar
                     without reference SJ-46
   06/02/92  Senate Unanimous consent for second reading on next
                     legislative day SJ-46
   06/03/92  Senate Read second time SJ-76
   06/03/92  Senate Unanimous consent for third reading on next
                     legislative day SJ-76
   06/04/92  Senate Read third time and enrolled SJ-128
   06/04/92         Ratified R 605
   07/01/92         Signed By Governor
   07/01/92         Effective date 07/01/92
   07/01/92         Act No. 485
   07/01/92         See act for exception to or explanation of
                     effective date
   07/14/92         Copies available

AN ACT TO AMEND SECTION 56-3-1150, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE FREE VEHICULAR REGISTRATION FOR FORMER PRISONERS OF WAR (POWS), SO AS TO PROVIDE THAT THE PLATE MAY BE TRANSFERRED TO A VEHICLE OWNED OR LEASED BY A FORMER PRISONER OF WAR OR HIS SURVIVING SPOUSE; TO AMEND SECTION 12-37-220, AS AMENDED, RELATING TO EXEMPTIONS FROM TAXES, SO AS TO PROVIDE FOR PROPERTY TAX EXEMPTION ON A MOTOR VEHICLE OWNED OR LEASED BY A DISABLED VETERAN THAT HAS SPECIAL LICENSE PLATES, AND ON A MOTOR VEHICLE OWNED OR ISSUED FOR PERSONS TO USE WHEELCHAIRS AND ON MOTOR VEHICLES OWNED OR LEASED BY FORMER POWS; TO AMEND SECTION 56-3-1110, RELATING TO FREE VEHICULAR REGISTRATION FOR VETERANS, SO AS TO ALLOW FREE REGISTRATION ON LEASED VEHICLES; AND TO PROVIDE FOR THE EFFECTIVE DATE OF THE TAX EXEMPTIONS.

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

POW license plates transferred

SECTION 1. Section 56-3-1150 of the 1976 Code is amended to read:

"Section 56-3-1150. A member or former member of the armed forces who was a prisoner of war (POW) in World War I, World War II, the Korean Conflict, or the Vietnam Conflict and who is a legal resident of this State may make application for registration and licensing of his personal motor vehicle or truck, not exceeding three-quarter ton, to the South Carolina Department of Highways and Public Transportation without paying the usual fee for registration and licensing of a vehicle of similar type. The department shall issue the license plate or the revalidation sticker upon receipt of the application made under oath and in a form required by the department. The provisions of this section do not apply if the former POW applies for a special personalized motor vehicle license plate under the provisions of Section 56-3-2010. The department may issue or transfer a special POW motor vehicle license plate to a vehicle owned or leased by a former POW or his surviving spouse.

A former POW who is issued a license plate under the provisions of this section or surviving spouse is not required to reapply so long as the former POW or surviving spouse owns the vehicle for which the plate is issued. The plate shall bear the words `South Carolina', the number, and prefix `POW'.

The surviving spouse of a former POW after notice to the department may retain the plate and is entitled to all the privileges of the POW for the lifetime or until remarriage of the surviving spouse."

Exemption from state, county, and municipal taxes

SECTION 2. Section 12-37-220B(29) of the 1976 Code, as last amended by Act 129 of 1987, is further amended to read:

"(29) One personal motor vehicle or truck, not exceeding three-quarter ton, owned or leased by and licensed and registered in the name of any member or former member of the armed forces who was a prisoner of war (POW) in World War I, World War II, the Korean Conflict, or the Vietnam Conflict and who is a legal resident of this State, for which motor vehicle or truck a special tag has been issued by the Department of Highways and Public Transportation in accordance with the provisions of Sections 56-3-1150 and 56-3-1160, is exempt from state, county, and municipal taxes. This exemption also extends to the surviving spouse of a qualified former POW for the lifetime or until the remarriage of the surviving spouse."

Property tax exemption

SECTION 3. Section 12-37-220B(3) and (27) of the 1976 Code is amended to read:

"(3) One personal motor vehicle owned or leased by any disabled veteran designated by the veteran for which special license tags have been issued by the Department of Highways and Public Transportation under the provisions of Sections 56-3-1110 to 56-3-1130 or, in lieu of the license, if the veteran has a certificate signed by the county service officer or the Veterans Administration of the total and permanent disability which must be filed with the Tax Commission.

(27) All personal motor vehicles, owned or issued either solely or jointly by persons required to use wheelchairs, for which special license tags have been issued by the Department of Highways and Public Transportation under the provisions of Section 56-3-1910, are exempt from state, county, and municipal taxes."

Free registration for disabled veteran

SECTION 4. Section 56-3-1110 of the 1976 Code is amended to read:

"Section 56-3-1110. A wartime disabled veteran who is entitled to compensation for the loss, or loss of use of one or both legs or arms, or the permanent impairment of vision in both eyes to a degree as to constitute virtual blindness and is also entitled to a special monthly statutory award by reason thereof or any South Carolina veteran classified as totally and permanently disabled due to service-connected disabilities as determined from medical records on file with the Veterans Administration may make application for registration and license of his owned or leased personal motor vehicle or truck not exceeding three-quarter ton to the department without accompanying such application with the usual fee for registration and license of a vehicle of similar type. The department shall issue such license plates upon the receipt of such application made under oath and in such form as may be required. A veteran who is issued a license plate under the provisions of this section shall not be required to reapply so long as he owns or leases the vehicle for which the plate is issued."

Effective date for tax exemptions

SECTION 5. The amendment to Section 12-37-220B of the 1976 Code contained in this act is effective for tax years beginning after 1990.

Time effective

SECTION 6. Except as otherwise provided, this act takes effect upon approval by the Governor and applies to vehicles owned or leased by a former POW or his surviving spouse after December 31, 1990.

Approved the 1st day of July, 1992.