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Bill 1001

                    Current Status

Bill Number:                      1001
Type of Legislation:              Joint Resolution JR
Introducing Body:                 Senate
Introduced Date:                  20000111
Primary Sponsor:                  Martin
All Sponsors:                     Martin
Drafted Document Number:          l:\council\bills\bbm\9092htc00.doc
Residing Body:                    Senate
Current Committee:                Finance Committee 06 SF
Subject:                          Property tax exemptions, churches; 
                                  Taxation, Charitable Organizations, 
                                  acquisition of real property


                        History

Body    Date      Action Description                     Com     Leg Involved
______  ________  ______________________________________ _______ ____________
Senate  20000111  Introduced, read first time,           06 SF
                  referred to Committee


              Versions of This Bill

TO MAKE RETROACTIVE TO PROPERTY TAX YEAR 1997 THE PROPERTY TAX EXEMPTION PROVISIONS APPLICABLE TO THE ACQUISITION OF REAL PROPERTY BY A CHURCH AND TO EXTEND THROUGH DECEMBER 31, 2000, THE PERIOD IN WHICH A CLAIM FOR REFUND BASED ON THIS RETROACTIVE APPLICATION IS CONSIDERED TIMELY FILED.

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

SECTION 1. (A) Notwithstanding Section 59E, Part II, Act 100 of 1999, the provisions of Section 12-37-220(D) of the 1976 Code as added by Section 59D, Part II, Act 100 of 1999, applies for property tax years beginning after 1996.

(B) Notwithstanding the provisions of Section 12-54-85(F) of the 1976 Code, the time to file a claim for refund for property tax year 1997 based on the provisions of Section 12-37-220(D) of the 1976 Code is extended through December 31, 2000.

SECTION 2. This joint resolution takes effect upon approval by the Governor.

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