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TO AMEND SECTION 12-37-220, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO EXEMPTIONS FROM PROPERTY TAX, SO AS TO EXEMPT FROM PROPERTY TAX NOT MORE THAN TWO MOTOR VEHICLES OWNED OR LEASED BY A PERSON WHO IS PERMANENTLY AND TOTALLY DISABLED.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-37-220(B) of the 1976 Code, as last amended by Act 161 of 2005, is further amended by adding an appropriately numbered item at the end to read:
"( ) not more than two personal motor vehicles owned or leased either solely or jointly by a person who has been classified as permanently and totally disabled by a state or federal agency having the function of classifying persons. The Department of Revenue shall require appropriate documentation of the disability classification to accompany the application for the exemption allowed by this item."
SECTION 2. This act takes effect upon approval by the Governor and applies for motor vehicle property tax years beginning after the month during which the Governor approves this act.
This web page was last updated on Tuesday, June 23, 2009 at 2:41 P.M.