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Bill 5093

                    Current Status

Bill Number:                      5093
Type of Legislation:              General Bill GB
Introducing Body:                 House
Introduced Date:                  20020410
Primary Sponsor:                  Huggins
All Sponsors:                     Huggins, Rhoad, Allen, Bales, Battle, J. 
                                  Brown, Clyburn, Coates, Dantzler, Edge, Frye, 
                                  Harvin, Haskins, Lee, Loftis, Martin, McCraw, 
                                  Miller, J.M. Neal, Ott, Owens, Parks, 
                                  Phillips, Riser, Sandifer, Scarborough, D.C. 
                                  Smith and White
Drafted Document Number:          l:\council\bills\bbm\10825htc02.doc
Residing Body:                    House
Current Committee:                Ways and Means Committee 30 HWM
Subject:                          Timberland, tract size reduced to less 
                                  than five acres by eminent domain remains 
                                  eligible for agricultural real property 
                                  classification


                        History

Body    Date      Action Description                     Com     Leg Involved
______  ________  ______________________________________ _______ ____________
House   20020410  Introduced, read first time,           30 HWM
                  referred to Committee


              Versions of This Bill

TO AMEND SECTION 12-43-232, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO ADDITIONAL REQUIREMENTS FOR REAL PROPERTY TO QUALIFY AS AGRICULTURAL REAL PROPERTY FOR PURPOSES OF PROPERTY TAX, SO AS TO PROVIDE THAT IN THE CASE OF TIMBERLAND IF THE SIZE OF A TRACT IS REDUCED TO LESS THAN FIVE ACRES BY THE EXERCISE OF EMINENT DOMAIN, THE TRACT REMAINS ELIGIBLE FOR THE AGRICULTURAL REAL PROPERTY CLASSIFICATION.

Be it enacted by the General Assembly of the State of South Carolina:

SECTION    1.    Section 12-43-232(1)(a) is amended to read:

    "(a)    If the tract is used to grow timber, the tract must be five acres or more. Tracts of timberland of less than five acres which are contiguous to or are under the same management system as a tract of timberland which meets the minimum acreage requirement are treated as part of the qualifying tract. Tracts of timberland of less than five acres are eligible to be agricultural real property when they are owned in combination with other tracts of nontimberland agricultural real property that qualify as agricultural real property. If a tract of timberland is reduced to less than five acres by the exercise of eminent domain, it remains eligible to be agricultural real property. For the purposes of this item, tracts of timberland must be devoted actively to growing trees for commercial use."

SECTION    2.    Upon approval by the Governor, this act takes effect for property tax years beginning after 2001.

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