Current Status Introducing Body:House Bill Number:4646 Primary Sponsor:Davenport Committee Number:30 Type of Legislation:GB Subject:Property tax exemption vehicle of parent of handicapped Residing Body:House Current Committee:Ways and Means Computer Document Number:JIC/5433HC.94 Introduced Date:19940201 Last History Body:House Last History Date:19940201 Last History Type:Introduced, read first time, referred to Committee Scope of Legislation:Statewide All Sponsors:Davenport Type of Legislation:General Bill
Bill Body Date Action Description CMN Leg Involved ____ ______ ____________ ______________________________ ___ ____________ 4646 House 19940201 Introduced, read first time, 30 referred to CommitteeView additional legislative information at the LPITS web site.
TO AMEND SECTION 12-37-220, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO EXEMPT ONE PERSONAL MOTOR VEHICLE OWNED BY THE PARENT OR LEGAL GUARDIAN OF A HANDICAPPED CHILD IN THE TRANSPORTATION OF THE CHILD AND TO PROVIDE DEFINITIONS.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-37-220(B) of the 1976 Code is amended by adding an appropriately numbered item to read:
"( ) one personal motor vehicle owned by the parent or legal guardian of a handicapped child which is used to transport the child and the child's wheelchair. For purposes of this item, a handicapped child is a person under eighteen years of age who is confined to a wheelchair."
SECTION 2. Upon approval by the Governor, this act is effective for vehicle tax years beginning after June 30, 1994.