South Carolina General Assembly
110th Session, 1993-1994

Bill 3564

Indicates Matter Stricken
Indicates New Matter 

                    Current Status

Introducing Body:               House
Bill Number:                    3564
Primary Sponsor:                Littlejohn
Committee Number:               30
Type of Legislation:            GB
Subject:                        Property tax exemptions,
                                greenhouses
Residing Body:                  House
Current Committee:              Ways and Means
Date Tabled:                    19930421    
Computer Document Number:       BBM/10252JM.93
Introduced Date:                19930224    
Last History Body:              House
Last History Date:              19930421    
Last History Type:              Tabled in Committee
Scope of Legislation:           Statewide
All Sponsors:                   Littlejohn
                                     Kirsh
                                     Moody-Lawrence
                                     Vaughn
                                     Walker
                                     Allison
                                     Wells
                                     Lanford
Type of Legislation:            General Bill
History


Bill  Body    Date          Action Description              CMN  Leg Involved
____  ______  ____________  ______________________________  ___  ____________

3564  House   19930421      Tabled in Committee             30
3564  House   19930224      Introduced, read first time,    30
                            referred to Committee
View additional legislative information at the LPITS web site.

(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

A BILL

TO AMEND SECTION 12-37-220, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE CLASSES OF PROPERTY EXEMPT FROM AD VALOREM TAXATION, INCLUDING GREENHOUSES, SO AS TO PROVIDE THAT GREENHOUSES ARE EXEMPT ONLY IF THE PRODUCT OR ITEM GROWN OR PRODUCED THEREIN IS MARKETED OR SOLD AT WHOLESALE, AND PROVIDE THAT IF THE PRODUCT OR ITEM IS MARKETED OR SOLD AT RETAIL, THE EXEMPTION SHALL NO LONGER APPLY.

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

SECTION 1. Section 12-37-220 B.(14) of the 1976 Code, as last amended by Part II, Section 36 of Act 189 of 1989, is further amended to read:

"(14) All farm machinery and equipment including self-propelled farm machinery and equipment except for motor vehicles licensed for use on the highways.

For the purpose of this section `self-propelled farm machinery and equipment' means farm machinery or equipment which contains within itself the means for its own locomotion.

For purposes of this item, farm equipment includes greenhouses only if the product or item grown or produced in the greenhouse is marketed or sold at wholesale; if the product or item is marketed or sold at retail, even on one occasion, the exemption under this item (14) and subsection B shall no longer apply."

SECTION 2. Upon approval by the Governor, this act is effective for all tax years beginning after December 31, 1992.

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