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Current Status Bill Number:View additional legislative information at the LPITS web site.34 Type of Legislation:General Bill GB Introducing Body:Senate Introduced Date:20010110 Primary Sponsor:Mescher All Sponsors:Mescher, Hayes, McGill, Elliott, Reese, Leventis, Branton Drafted Document Number:l:\s-res\wcm\018chur.dmb.doc Residing Body:Senate Current Committee:Finance Committee 06 SF Subject:Property tax exemption, leased motor vehicles used for business of churches, charitable organizations; Taxation History Body Date Action Description Com Leg Involved ______ ________ ______________________________________ _______ ____________ Senate 20010110 Introduced, read first time, 06 SF referred to Committee Versions of This Bill
TO AMEND SECTION 12-37-222, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO EQUIPMENT LEASED AND USED BY CHARITABLE, NOT-FOR-PROFIT OR GOVERNMENTAL HOSPITALS, SO AS TO PROVIDE CHURCHES AND ELEEMOSYNARY AND OTHER CHARITABLE ORGANIZATIONS A TAX EXEMPTION ON MOTOR VEHICLES LEASED AND USED IN THE CONDUCT OF THE BUSINESS OF THE CHURCH, ELEEMOSYNARY OR OTHER CHARITABLE ORGANIZATION.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-37-222 of the 1976 Code is amended to read:
"Section 12-37-222. Equipment leased by and used in connection with the operation of a church, eleemosynary, or other charitable organization, as exempted in Section 12-37-220(B)(16)(a) of this chapter, or charitable, not for profit, or governmental hospitals shall, for the purpose of ad valorem taxation, be deemed to be owned by the church, eleemosynary or other charitable organization or hospital."
SECTION 2. This act takes effect upon approval by the Governor.
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