South Carolina General Assembly
118th Session, 2009-2010

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S. 581

STATUS INFORMATION

General Bill
Sponsors: Senator Rose
Document Path: l:\s-res\mtr\011adva.mrh.mtr.docx

Introduced in the Senate on March 12, 2009
Currently residing in the Senate Committee on Finance

Summary: Ad valorem taxation

HISTORY OF LEGISLATIVE ACTIONS 

     Date      Body   Action Description with journal page number
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   3/12/2009  Senate  Introduced and read first time SJ-7
   3/12/2009  Senate  Referred to Committee on Finance SJ-7

View the latest legislative information at the LPITS web site

VERSIONS OF THIS BILL

3/12/2009

(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 AD VALOREM TAXATION, TO PROVIDE THAT THE HOUSE OWNED BY A QUALIFIED SURVIVING SPOUSE ACQUIRED PRIOR TO OR SUBSEQUENT TO THE DECEASED SPOUSE'S DEATH IS EXEMPT FROM AD VALOREM TAXATION.

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

SECTION    1.    Section 12-37-220(B)(1)(b) of the 1976 Code is amended to read:

"(b)    The house owned by a qualified surviving spouse acquired from the deceased spouse and a house subsequently acquired by an eligible surviving spouse prior to or subsequent to the deceased spouse's death. The qualified surviving spouse shall inform the Department of Revenue of the address of a any subsequent house."

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

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