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A276, R295, S205
Sponsors: Senator Courson
Document Path: l:\s-res\jec\003mari.mrh.doc
Introduced in the Senate on January 12, 2005
Introduced in the House on March 15, 2005
Passed by the General Assembly on April 28, 2006
Governor's Action: May 23, 2006, Signed
Summary: Property tax exemption extend to the Marine Corps League
HISTORY OF LEGISLATIVE ACTIONS
Date Body Action Description with journal page number ------------------------------------------------------------------------------- 1/12/2005 Senate Introduced and read first time SJ-14 1/12/2005 Senate Referred to Committee on Finance SJ-14 3/9/2005 Senate Committee report: Favorable Finance SJ-23 3/10/2005 Senate Read second time SJ-18 3/10/2005 Scrivener's error corrected 3/15/2005 Senate Read third time and sent to House SJ-19 3/15/2005 House Introduced and read first time HJ-105 3/15/2005 House Referred to Committee on Ways and Means HJ-105 4/20/2006 House Recalled from Committee on Ways and Means HJ-48 4/26/2006 House Debate adjourned until Thursday, April 27, 2006 HJ-47 4/27/2006 House Read second time HJ-13 4/27/2006 House Unanimous consent for third reading on next legislative day HJ-14 4/28/2006 House Read third time and enrolled HJ-1 5/18/2006 Ratified R 295 5/23/2006 Signed By Governor 5/25/2006 Copies available 5/25/2006 Effective date 05/23/06 6/8/2006 Act No. 276
View the latest legislative information at the LPITS web site
VERSIONS OF THIS BILL
(A276, R295, S205)
AN ACT TO AMEND SECTION 12-37-220, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO ADD THE MARINE CORPS LEAGUE TO THE LIST OF VETERANS ORGANIZATIONS EXEMPT FROM THE AD VALOREM TAX.
Be it enacted by the General Assembly of the State of South Carolina:
Marine Corps League property added
SECTION 1. Section 12-37-220(B)(5) of the 1976 Code, as last amended by Act 145 of 2005, is further amended to read:
"(5) All property of the American Legion, the Veterans of Foreign Wars, the Disabled American Veterans, Fleet Reserve Association, and the Marine Corps League or any similar Veterans Organization chartered by the Congress of the United States, whether belonging to the department or to any of the posts in this State when used exclusively for the purpose of such organization and not used for any purpose other than club rooms, offices, meeting places, or other activities directly in keeping with the policy stated in the National Constitution of such organization, and such property is devoted entirely to its own uses and not held for 'pecuniary profit'. For the purposes of this item 'pecuniary profit' refers to income received from the sale of alcoholic beverages to persons other than bona fide members and their bona fide guests, or any income, any part of which inures to the benefit of any private individual. Where any structure or parcel of land is used partly for the purposes of such organization and partly for such pecuniary profits, the area for pecuniary profits shall be assessed separately and that portion shall be taxed."
SECTION 2. This act takes effect upon approval by the Governor.
Ratified the 18th day of May, 2006.
Approved the 23rd day of May, 2006.
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