Current Status Introducing Body:Senate Bill Number:982 Primary Sponsor:Reese Committee Number:06 Type of Legislation:GB Subject:Property tax exemption, acre used or religious purpose Residing Body:Senate Current Committee:Finance Computer Document Number:JIC/5318HC.94 Introduced Date:19940111 Last History Body:Senate Last History Date:19940111 Last History Type:Introduced, read first time, referred to Committee Scope of Legislation:Statewide All Sponsors:Reese Type of Legislation:General Bill
Bill Body Date Action Description CMN Leg Involved
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982 Senate 19940111 Introduced, read first time, 06
referred to Committee
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TO AMEND SECTION 12-37-220, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO EXEMPT FROM PROPERTY TAX NOT MORE THAN ONE ACRE OF PROPERTY USED EXCLUSIVELY FOR RELIGIOUS PURPOSES THAT WOULD OTHERWISE QUALIFY FOR TAX EXEMPTION BUT FOR THE OWNERSHIP OF THE PROPERTY.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-37-220B of the 1976 Code is amended by adding an appropriately numbered item to read:
"( ) not more than one acre of real property used exclusively for religious purposes that otherwise would qualify for the exemption allowed pursuant to subsection A(3) of this section but for the ownership of the property."
SECTION 2. Upon approval by the Governor, this act is effective for property tax years beginning after 1993.