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1001Type of Legislation: Joint Resolution JRIntroducing Body: SenateIntroduced Date: 20000111Primary Sponsor: MartinAll Sponsors: MartinDrafted Document Number: l:\council\bills\bbm\9092htc00.docResiding Body: SenateCurrent Committee: Finance Committee 06 SFSubject: Property tax exemptions, churches; Taxation, Charitable Organizations, acquisition of real propertyHistory 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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