S*477 Session 104 (1981-1982)
S*0477(Rat #0499, Act #0470 of 1982) Joint Resolution, By H.C. Smith,
E.J. Patterson, D.E. Turnipseed and J.M. Waddell
A JR proposing an amendment to Section 3 of Article X of the Constitution of
South Carolina, 1895, relating to property exempt from ad valorem taxation, so
as to exempt from municipal taxation for five years all new manufacturing
establishments located within the boundaries of a municipality.
04/28/81 Senate Introduced and read first time SJ-12
04/28/81 Senate Referred to Committee on Finance SJ-12
02/24/82 Senate Committee report: Favorable with amendment Finance SJ-7
02/25/82 Senate Amended SJ-9
02/25/82 Senate Read second time SJ-11
03/04/82 Senate Read third time and sent to House SJ-18
03/09/82 House Introduced and read first time HJ-1285
03/09/82 House Referred to Committee on Ways and Means HJ-1285
05/06/82 House Committee report: Favorable Ways and Means HJ-2823
05/13/82 House Read second time HJ-2961
05/14/82 House Read third time and enrolled HJ-2984
06/01/82 House Recalled from Legislative Council HJ-3739
06/01/82 House Reconsidered HJ-3750
06/02/82 House Amended HJ-3769
06/02/82 House Read third time HJ-3770
06/02/82 House Returned HJ-3770
06/02/82 Senate Concurred in House amendment and enrolled SJ-90
06/02/82 Senate Ratified R 499 SJ-121
06/08/82 Signed By Governor
06/08/82 Effective date no effective date
06/08/82 Act No. 470
06/18/82 Copies available
(A470, R499, S477)
A JOINT RESOLUTION PROPOSING AN AMENDMENT TO SECTION 3 OF ARTICLE X OF THE
CONSTITUTION OF SOUTH CAROLINA, 1895, RELATING TO PROPERTY EXEMPT FROM MUNICIPAL
TAXATION FOR FIVE YEARS ALL NEW MANUFACTURING ESTABLISHMENTS LOCATED WITHIN THE
BOUNDARIES OF A MUNICIPALITY.
Be it enacted by the General Assembly of the State of South Carolina:
Amendment to Constitution proposed
Section 1. Item (g) of Section 3 of Article X of the Constitution of this State
is amended by striking the first proviso and inserting:
"Provided, however, that the exemptions authorized in this item for
manufacturing establishments, and additions thereto, shall not include exemptions
from school taxes but shall include only municipal and county taxes." and
by adding before the semicolon at the end: "Provided, further, that all new
manufacturing establishments located in any of the municipalities of this State
after July 1, 1983, and all additions to the existing manufacturing
establishments located in any of the municipalities of this State costing fifty
thousand dollars or more made after July 1, 1983, may be granted an exemption by
the municipal governing body from municipal ad valorem taxation for not more than
five years from the time of establishment or from the time each addition is made.
Additions shall include additional machinery and equipment installed in the
plant". The item when amended shall read:
"(g) all new manufacturing establishments located in any of the counties
of this State after July 1, 1977, for five years from the time of establishment
and all additions to the existing manufacturing establishments located in any of
the counties of this State for five years from the time each such addition is
made if the cost of such addition is fifty thousand dollars or more. Such
additions shall include additional machinery and equipment installed in the
plant. Provided, however, that the exemptions authorized in this item for
manufacturing establishments, and additions thereto, shall not include exemptions
from school taxes but shall include only municipal and county taxes. Provided,
further, that all manufacturing establishments and all additions to existing
manufacturing establishments exempt under existing statutes shall be allowed
their exemptions provided for by statute until such exemptions expire. Provided,
further, that all new manufacturing establishments located in any of the
municipalities of this State after July 1, 1983, and all additions to the
existing manufacturing establishments located in any of the municipalities of
this State costing fifty thousand dollars or more made after July 1, 1983, may
be granted an exemption by the municipal governing body from municipal ad valorem
taxation for not more than five years from the time of establishment or from the
time each such addition is made. Additions shall include additional machinery and
equipment installed in the plant;".
Amendment to be submitted to electors
Section 2. The proposed amendment shall be submitted to the qualified electors
at the next general election for representatives. Ballots shall be provided at
the various voting precincts with the following words printed or written thereon:
"Shall Section 3 of Article X of the Constitution of this State be amended
so as to permit municipalities to exempt from municipal ad valorem taxation for
not more than five years all new manufacturing establishments and additions to
existing manufacturing establishments of fifty thousand dollars or more located
within the boundaries of a municipality?
In favor of the amendment __
Opposed to the amendment __
Those voting in favor of the amendment shall deposit a ballot with a check or
cross mark in the square after the words 'In favor of the amendment' and those
voting against the amendment shall deposit a ballot with a check or cross mark
in the square after the words 'Opposed to the amendment'." |