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TO AMEND SECTION 12-37-220, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO EXEMPTIONS FROM AD VALOREM TAXATION, SO AS TO EXEMPT A MOBILE HOME WHICH IS OCCUPIED AS A LEGAL RESIDENCE BY AN OWNER SIXTY-TWO YEARS OF AGE OR OLDER.
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 18 of 2001, is further amended by adding an appropriately-numbered item at the end to read:
"( ) The mobile home occupied by its owner who is sixty-two years of age or older as his legal residence."
SECTION 2. This act is effective upon approval by the Governor for property tax years beginning after 2002.
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