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A17, R2, S207
STATUS INFORMATION
General Bill
Sponsors: Senators J. Verne Smith, Hutto and Campsen
Document Path: l:\council\bills\ggs\22882htc05.doc
Introduced in the Senate on January 12, 2005
Introduced in the House on February 2, 2005
Passed by the General Assembly on February 4, 2005
Governor's Action: February 15, 2005, Signed
Summary: Property tax exemptions extended to property used for Boy or Girl Scouts
HISTORY OF LEGISLATIVE ACTIONS
Date Body Action Description with journal page number
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1/12/2005 Senate Introduced and read first time SJ-14
1/12/2005 Senate Referred to Committee on Finance SJ-14
1/26/2005 Senate Committee report: Favorable Finance SJ-24
1/27/2005 Senate Read second time SJ-19
2/1/2005 Senate Read third time and sent to House
2/2/2005 House Introduced, read first time, placed on calendar without
reference HJ-11
2/3/2005 House Read second time HJ-29
2/3/2005 House Unanimous consent for third reading on next legislative
day HJ-30
2/4/2005 House Read third time and enrolled HJ-2
2/10/2005 Ratified R 2
2/15/2005 Signed By Governor
2/17/2005 Copies available
2/17/2005 Effective date See Act
3/2/2005 Act No. 17
View the latest legislative information at the LPITS web site
VERSIONS OF THIS BILL
(A17, R2, S207)
AN ACT TO AMEND SECTION 12-37-220, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, SO AS TO EXTEND THE EXEMPTION ALLOWED PROPERTY OWNED BY THE BOY SCOUTS OF AMERICA OR THE GIRL SCOUTS OF AMERICA AND USED OR OCCUPIED EXCLUSIVELY FOR SCOUTING PURPOSES TO PROPERTY REGARDLESS OF OWNERSHIP WHICH IS USED EXCLUSIVELY FOR SCOUTING PURPOSES, TO GIVE THIS EXEMPTION RETROACTIVE EFFECT, AND TO WAIVE THE TIME LIMITS OTHERWISE APPLICABLE TO CLAIMS FOR REFERRAL PURPOSES OF CLAIMS MADE PURSUANT TO THE AMENDMENTS MADE BY THIS ACT.
Be it enacted by the General Assembly of the State of South Carolina:
Exemption extended
SECTION 1. Section 12-37-220(B)(7) of the 1976 Code is amended to read:
"(7) All property owned and used or occupied by The Boy Scouts of America or The Girl Scouts of America and used exclusively for the purposes of these organizations. The exemption allowed by this item also extends to property not owned by these organizations but which is used exclusively by them for scouting purposes."
Time effective; refunds
SECTION 2. This act takes effect upon approval by the Governor and applies for property tax years beginning after 2001. The time limitations provided in Section 12-54-85(F) of the 1976 Code do not apply for purposes of computing refunds pursuant to Section 12-37-220(B)(7) of the 1976 Code as amended in this act.
Ratified the 10th day of February, 2005.
Approved the 15th day of February, 2005.
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