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TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 12-37-2645 SO AS TO INCORPORATE BY REFERENCE FOR PROPERTY TAX PURPOSES THE DEFINITION OF PRIVATE PASSENGER MOTOR VEHICLE USED IN THE MOTOR VEHICLE LICENSING AND INCLUDE MOTORCYCLES WITHIN THIS INCORPORATED DEFINITION.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Article 21, Chapter 37, Title 12 of the 1976 Code is amended by adding:
"Section 12-37-2645. For purposes of determining the appropriate assessment ratio used in the calculation of the assessed value of a motor vehicle and for defining those motor vehicles subject to the assessment ratios provided in Section 1(8)(B)(1) of Article X of the Constitution of this State, the definition of 'private passenger motor vehicle' provided in Section 56-3-630 is deemed to include motorcycles."
SECTION 2. This act takes effect upon approval by the Governor and applies with respect to motor vehicle tax years beginning after the last day of the second month following the month in which this act was approved by the Governor.
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