Current Status Introducing Body:House Bill Number:4307 Primary Sponsor:Hodges Committee Number:30 Type of Legislation:GB Subject:Property tax exemption on vehicle owned by disabled Residing Body:House Current Committee:Ways and Means Computer Document Number:436/11946.DW Introduced Date:Jan 30, 1992 Last History Body:House Last History Date:Jan 30, 1992 Last History Type:Introduced, read first time, referred to Committee Scope of Legislation:Statewide All Sponsors:Hodges Meacham Type of Legislation:General Bill
Bill Body Date Action Description CMN
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4307 House Jan 30, 1992 Introduced, read first time, 30
referred to Committee
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TO AMEND SECTION 12-37-220, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO EXEMPTIONS FROM AD VALOREM TAXES, SO AS TO EXTEND THE EXEMPTION ALLOWED ON A MOTOR VEHICLE OWNED BY A DISABLED VETERAN OR PERSON REQUIRED TO USE A WHEELCHAIR TO A LEASED MOTOR VEHICLE.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. 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 State Department of Highways and Public Transportation under the provisions of Sections 56-3-1110 to 56-3-1130 or, in lieu of such the license, if the veteran has have a certificate signed by the county service officer or the Veterans Administration of such the total and permanent disability which shall 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 Highway and Public Transportation under the provisions of Section 56-3-1910, are exempt from state, county, and municipal taxes."
SECTION 2. The amendment to Section 12-37-220B of the 1976 Code contained in this act is effective for tax years beginning after 1990.
SECTION 3. This act takes effect upon approval by the Governor.