South Carolina General Assembly
113th Session, 1999-2000

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Bill 4740

Indicates Matter Stricken
Indicates New Matter

                    Current Status

Bill Number:                      4740
Type of Legislation:              General Bill GB
Introducing Body:                 House
Introduced Date:                  20000307
Primary Sponsor:                  Bales
All Sponsors:                     Bales, Altman, Bailey, Battle, T. Brown, 
                                  Dantzler, Emory, Frye, Harvin, Haskins, Hayes, 
                                  M. Hines, Koon, Loftis, W. McLeod, J.H. Neal, 
                                  J.M. Neal, Neilson, Pinckney, Rodgers, Simrill 
                                  and R. Smith
Drafted Document Number:          l:\council\bills\ggs\22539cm00.doc
Companion Bill Number:            1068
Residing Body:                    House
Current Committee:                Ways and Means Committee 30 HWM
Subject:                          Property tax assessments, travel trailer 
                                  with sleeping, cooking, bathroom facilities; 
                                  Mobile Homes, Motor Vehicles


                        History

Body    Date      Action Description                     Com     Leg Involved
______  ________  ______________________________________ _______ ____________
------  20000307  Companion Bill No. 1068
House   20000307  Introduced, read first time,           30 HWM
                  referred to Committee


              Versions of This Bill
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 12-37-224, 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, as added by Act 114 of 1999, 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 31-17-510, 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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