South Carolina General Assembly
114th Session, 2001-2002

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Bill 3351

Indicates Matter Stricken
Indicates New Matter

                    Current Status

Bill Number:                      3351
Type of Legislation:              General Bill GB
Introducing Body:                 House
Introduced Date:                  20010125
Primary Sponsor:                  Bales
All Sponsors:                     Bales
Drafted Document Number:          l:\council\bills\ggs\22742cm01.doc
Residing Body:                    House
Current Committee:                Ways and Means Committee 30 HWM
Subject:                          Property tax assessment, travel trailer 
                                  classified as motor home and considered 
                                  residence for tax purposes; Mobile Homes


                        History

Body    Date      Action Description                     Com     Leg Involved
______  ________  ______________________________________ _______ ____________
House   20010125  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 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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