Current Status Bill Number:View additional legislative information at the LPITS web site.402 Ratification Number:306 Act Number:304 Introducing Body:Senate Subject:Relating to the procedure for obtaining ad valorem property tax exemptions
(A304, R306, S402)
AN ACT TO AMEND SECTION 12-3-145, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE PROCEDURE FOR OBTAINING AD VALOREM PROPERTY TAX EXEMPTIONS, SO AS TO PROVIDE FOR THE TIME PERIOD OF APPLICATION FOR EXEMPTION FOR OWNERS OF PERSONAL MOTOR VEHICLES OWNED BY RECIPIENTS OF THE MEDAL OF HONOR, PERSONS REQUIRED TO USE WHEELCHAIRS, AND CHURCHES.
Be it enacted by the General Assembly of the State of South Carolina:
Application for exemption
SECTION 1. Subsection B of Section 12-3-145 of the 1976 Code, as last amended by an Act of 1985, bearing Ratification Number 6, is further amended by adding at the end of the first paragraph:
"The owners of exempt property as provided for in items (26) and (27) of subsection B of Section 12-37-220 and churches which own motor vehicles shall file an application for exemption within sixty days before or within thirty days after the date on which the motor vehicle was registered or the registration renewal date."
Time effective
SECTION 2. This act shall take effect upon approval by the Governor.