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Current Status Bill Number:View additional legislative information at the LPITS web site.1068 Type of Legislation:General Bill GB Introducing Body:Senate Introduced Date:20000125 Primary Sponsor:Ryberg All Sponsors:Ryberg and Giese Drafted Document Number:l:\s-res\wgr\006moto.kad.doc Companion Bill Number:4740 Residing Body:Senate Current Committee:Finance Committee 06 SF Subject:Property tax assessments, travel trailer with sleeping, cooking, and bathroom deemed residence; Mobile Homes, Motor History Body Date Action Description Com Leg Involved ______ ________ ______________________________________ _______ ____________ ------ 20000307 Companion Bill No. 4740 Senate 20000125 Introduced, read first time, 06 SF referred to Committee Versions of This Bill
TO AMEND SECTION 12-37-224 OF THE CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE ASSESSMENT OF PROPERTY TAXES, SO AS TO PROVIDE THAT A TRAVEL TRAILER WITH SLEEPING, COOKING, AND BATHROOM FACILITIES IS CONSIDERED TO BE A PRIMARY OR SECOND RESIDENCE AND IS CONSIDERED REAL PROPERTY FOR PROPERTY TAX PURPOSES.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-37-224 of the 1976 Code is amended to read:
"Section 12-37-224. (A) A motor home on which the interest portion of indebtedness is deductible pursuant to the Internal Revenue Code as an interest expense on a qualified primary or second residence is also a primary or second residence for purposes of ad valorem property taxation in this State and is considered real property rather than personal property for property tax purposes.
(B) A travel trailer, as defined in Section 31-17-10, that has sleeping, cooking, and bathroom facilities is also a primary or second residence for purposes of ad valorem property taxation in this State and is considered real property rather than personal property for property tax purposes."
SECTION 2. This act takes effect upon approval by the Governor.
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