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Current Status Bill Number:View additional legislative information at the LPITS web site.346 Type of Legislation:General Bill GB Introducing Body:Senate Introduced Date:20010220 Primary Sponsor:Moore All Sponsors:Moore and Martin Drafted Document Number:l:\council\bills\nbd\11274ac01.doc Residing Body:Senate Current Committee:Finance Committee 06 SF Subject:Property tax assessments, camper trailer classified as motor home and considered residence for tax purposes; Mobile Home History Body Date Action Description Com Leg Involved ______ ________ ______________________________________ _______ ____________ Senate 20010220 Introduced, read first time, 06 SF referred to Committee Versions of This Bill
TO AMEND SECTION 12-37-224, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO MOTOR HOMES WHICH QUALIFY AS A PRIMARY OR SECONDARY RESIDENCE FOR PURPOSES OF AD VALOREM PROPERTY TAX, SO AS TO INCLUDE TRAILERS USED FOR CAMPING AND RECREATIONAL TRAVEL PULLED BY A MOTOR VEHICLE.
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 motor home, or trailer used for camping and recreational travel that is pulled by a motor vehicle, 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."
SECTION 2. This act takes effect upon approval by the Governor and is applicable to property tax years beginning in 2001.
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