South Carolina General Assembly
116th Session, 2005-2006

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H. 4960

STATUS INFORMATION

General Bill
Sponsors: Reps. Dantzler, Jefferson, Bailey, Harrell, Hinson, Hosey, Merrill and Umphlett
Document Path: l:\council\bills\gjk\21006htc06.doc

Introduced in the House on April 6, 2006
Currently residing in the House Committee on Ways and Means

Summary: Motor homes

HISTORY OF LEGISLATIVE ACTIONS

     Date      Body   Action Description with journal page number
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    4/6/2006  House   Introduced and read first time HJ-4
    4/6/2006  House   Referred to Committee on Ways and Means HJ-4

View the latest legislative information at the LPITS web site

VERSIONS OF THIS BILL

4/6/2006

(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

A BILL

TO AMEND SECTION 12-37-224, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO PROPERTY TAX ON MOTOR HOMES, SO AS TO PROVIDE THAT IN DETERMINING THE FAIR MARKET VALUE OF A MOTOR HOME SUBJECT TO PROPERTY TAX AS A PRIMARY OR SECOND RESIDENCE THE MOTOR HOME IS CONSIDERED 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 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 all property tax purposes except determination of fair market value, for which purpose the motor home is considered a motor vehicle."

SECTION    2.    This act takes effect upon approval by the Governor and applies for real property tax years beginning after 2005.

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