S*0273(Rat #0297, Act #0272 of 1996)  General Bill, By L.E. Richter, Courtney, 
Elliott, Giese, Hayes, O'Dell, Reese and M.T. Rose
 A BILL TO AMEND SECTION 12-37-220, CODE OF LAWS OF SOUTH CAROLINA, 1976,
 RELATING TO THE ASSESSMENT OF PROPERTY TAXES, SO AS TO PROVIDE THAT SURVIVING
 SPOUSES OF LAW ENFORCEMENT OFFICERS, AS DEFINED IN SECTION 23-6-400(D)(1),
 KILLED IN THE LINE OF DUTY SHALL RECEIVE THE SAME PROPERTY TAX EXEMPTION AS
 SURVIVING SPOUSES OF SERVICEMEN KILLED IN THE LINE OF DUTY.

   11/14/94  Senate Prefiled
   11/14/94  Senate Referred to Committee on Finance
   01/10/95  Senate Introduced and read first time SJ-117
   01/10/95  Senate Referred to Committee on Finance SJ-117
   02/15/95  Senate Committee report: Favorable Finance SJ-13
   02/16/95  Senate Read second time SJ-16
   02/21/95  Senate Read third time and sent to House SJ-12
   02/22/95  House  Introduced and read first time HJ-7
   02/22/95  House  Referred to Committee on Ways and Means HJ-8
   04/24/96  House  Committee report: Favorable Ways and Means HJ-335
   04/25/96  House  Read second time HJ-78
   04/25/96  House  Unanimous consent for third reading on next
                     legislative day HJ-78
   04/26/96  House  Read third time and enrolled
   04/30/96         Ratified R 297
   05/06/96         Signed By Governor
   05/06/96         Effective date 05/06/96
   05/16/96         Copies available
   05/16/96         Act No. 272

AN ACT TO AMEND SECTION 12-37-220, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE ASSESSMENT OF PROPERTY TAXES, SO AS TO PROVIDE THAT SURVIVING SPOUSES OF LAW ENFORCEMENT OFFICERS, AS DEFINED IN SECTION 23-6-400(D)(1), KILLED IN THE LINE OF DUTY SHALL RECEIVE THE SAME PROPERTY TAX EXEMPTION AS SURVIVING SPOUSES OF SERVICEMEN KILLED IN THE LINE OF DUTY.

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

Exemption

SECTION 1. Section 12-37-220(B)(1) of the 1976 Code is amended to read:

"(1) The dwelling house in which he resides and a lot not to exceed one acre of land owned in fee or for life, or jointly with a spouse, by any veteran who is one hundred percent permanently and totally disabled from a service-connected disability, if the veteran files a certificate signed by the county service officer of the total and permanent disability with the State Department of Revenue and Taxation. The exemption is allowed the surviving spouse of the veteran and is also allowed to the surviving spouse of a serviceman or law enforcement officer as defined in Section 23-6-400(D)(1) killed in action in the line of duty who owned the lot and dwelling house in fee or for life, or jointly with his spouse, so long as the spouse does not remarry, resides in the dwelling, and obtains by devise the fee or a life estate in the dwelling. A surviving spouse who disposes of the exempt dwelling and acquires another residence in this State for use as a dwelling house with a value no greater than one and one-half times the fair market value of the exempt dwelling may apply for and receive the exemption on the newly acquired dwelling, but no subsequent dwelling of a surviving spouse is eligible for exemption under this item. The spouse shall inform the Department of Revenue and Taxation of the change in address of the dwelling. The dwelling house is defined as a person's legal residence."

Time effective

SECTION 2. This act takes effect upon approval by the Governor.

Approved the 6th day of May, 1996.