South Carolina General Assembly
103rd Session, 1979-1980

Bill 990

                    Current Status

Bill Number:               990
Ratification Number:       496
Act Number                 426
Introducing Body:          Senate
Subject:                   Exemption from ad valorem taxation
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(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

(A426, R496, S990)

AN ACT TO AMEND SECTION 12-37-220, CODE OF LAWS OF SOUTH CAROLINA, 1976, AS AMENDED, RELATING TO PROPERTY EXEMPT FROM AD VALOREM TAXATION, SO AS TO FURTHER DEFINE FACILITIES AND EQUIPMENT OF INDUSTRIAL PLANTS EXEMPTED UNDER THE SECTION AND PROVIDE FOR EVALUATION OF EXEMPT INTERIOR AIR AND NOISE POLLUTION CONTROL FACILITIES.

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

Exemption from ad valorem taxation

Section 1. Item (8) of subsection A of Section 12-37-220 of the 1976 Code is amended to read:

"(8) all facilities or equipment of industrial plants which are designed for the elimination, mitigation, prevention, treatment, abatement or control of water, air or noise pollution; provided, that at the request of the Tax Commission the Department of Health and Environmental Control shall investigate the property of any manufacturer or company in the State to determine the portion of the property of the manufacturer or company that qualifies as a pollution control facility. Upon investigation of the property of the manufacturer or company the Department shall furnish the Commission with a detailed listing of the property of the manufacturer or company that qualifies as a pollution control facility. Provided, further, that when facilities or equipment are installed or constructed specifically to improve or maintain the quality of the air or abate noise inside an industrial plant, the Department of Labor, at the request of the Commission, shall conduct the necessary investigations and furnish the Commission with listings of property which qualify as air or noise pollution control facilities for the protection of the health and safety of employees at the industrial plant concerned;".

Applicability

Section 2. The provisions of item (8) of subsection A of Section 12-37-220, as amended by Section 1 of this act, shall apply only to facilities or equipment installed after the effective date of this act.

Time effective

Section 3. This act shall take effect upon approval by the Governor.