South Carolina General Assembly
117th Session, 2007-2008

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Bill 660

Indicates Matter Stricken
Indicates New Matter

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

A BILL

TO AMEND SECTION 12-37-220 OF THE 1976 CODE, RELATING TO PROPERTY TAX EXEMPTIONS, TO EXEMPT FORTY-TWO AND ONE-HALF PERCENT OF THE FAIR MARKET VALUE OF A BOAT, INCLUDING ITS MOTOR IF SEPARATELY TAXED.

Be it enacted by the General Assembly of the State of South Carolina:

SECTION    1.    Section 12-37-220 of the 1976 Code is amended by adding an appropriately numbered item at the end to read:

"( )    Forty-two and one-half percent of the fair market value of a boat, including its motor if separately taxed."

SECTION    2.    This act takes effect upon approval by the Governor.

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