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Bill 4856

                    Current Status

Bill Number:                      4856
Ratification Number:              469
Act Number:                       411
Type of Legislation:              Joint Resolution JR
Introducing Body:                 House
Introduced Date:                  20000330
Primary Sponsor:                  Robinson
All Sponsors:                     Robinson, Koon, Allison, Barfield, 
                                  H. Brown, Davenport, Easterday, Edge, Gamble, 
                                  Gilham, Hamilton, Harrell, Harvin, Frye, Law, 
                                  Littlejohn, Martin, Rice, Riser, Rodgers, 
                                  Stille, Stuart, Taylor, Walker, Witherspoon, 
                                  Leach, Loftis
Drafted Document Number:          l:\council\bills\bbm\9195htc00.doc
Date Bill Passed both Bodies:     20000622
Date of Last Amendment:           20000622
Governor's Action:                U  Signature of Governor not required
Date of Governor's Action:        20000622
Subject:                          Personal property tax exemption, sales 
                                  tax imposition by county council, referendum; 
                                  Elections, Political Subdivisions


                        History

Body    Date      Action Description                     Com     Leg Involved
______  ________  ______________________________________ _______ ____________
------  20001108  Act No. A411
------  20000622  Signature of Governor not required
------  20000622  Ratified R469
House   20000622  Concurred in Senate amendment, 
                  enrolled for ratification
Senate  20000622  Amended, read third time, 
                  returned to House with amendment
Senate  20000621  Read second time
Senate  20000621  Recalled from Committee                06 SF
Senate  20000502  Introduced, read first time,           06 SF
                  referred to Committee
House   20000427  Read third time, sent to Senate
House   20000426  Amended, read second time
House   20000412  Request for debate by Representative           Harrell
                                                                 R. Smith
                                                                 Rice
                                                                 Kirsh
                                                                 Altman
                                                                 W. McLeod
House   20000412  Co-Sponsor added (Rule 5.2) by Rep.            Leach
                                                                 Loftis
House   20000406  Committee report: Favorable with       30 HWM
                  amendment
House   20000330  Introduced, read first time,           30 HWM
                  referred to Committee


              Versions of This Bill
Revised on April 6, 2000 - Word format
Revised on April 26, 2000 - Word format
Revised on June 22, 2000 - Word format

(A411, R469, H4856)

A JOINT RESOLUTION PROPOSING AN AMENDMENT TO SECTION 3, ARTICLE X OF THE CONSTITUTION, 1895, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO ALLOW THE GOVERNING BODY OF A COUNTY TO IMPOSE A SALES AND USE TAX TO EXEMPT PRIVATE PASSENGER MOTOR VEHICLES, MOTORCYCLES, GENERAL AVIATION AIRCRAFT, BOATS, AND BOAT MOTORS FROM PROPERTY TAX LEVIED IN THE COUNTY AND TO ALLOW THIS EXEMPTION ONLY PURSUANT TO A REFERENDUM HELD IN THE COUNTY IN THE MANNER THAT THE GENERAL ASSEMBLY PROVIDES BY LAW.

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

Exempt certain personal property taxes by imposition of local sales and use tax after referendum approval

SECTION 1. It is proposed that Section 3, Article X of the Constitution of this State be amended by adding a new paragraph at the end to read:

"In addition to the exemptions provided and authorized in this section, subject to statutory authorization, the governing body of a county by ordinance may impose a sales and use tax in order to exempt all or a portion of the value of private passenger motor vehicles, motorcycles, general aviation aircraft, boats, and boat motors from property taxes levied in the county. This exemption, or its subsequent rescission, is allowed only pursuant to a referendum held in the county in the manner that the General Assembly provides by law."

Question

SECTION 2. The proposed amendment must be submitted to the qualified electors at the next general election for representatives. Ballots must be provided at the various voting precincts with the following words printed or written on the ballot:

"Must Section 3, Article X of the Constitution of this State, relating to property tax exemptions, be amended so as to allow the governing body of a county by ordinance to impose a sales and use tax in order to exempt all or a portion of the value of private passenger motor vehicles, motorcycles, general aviation aircraft, boats, and boat motors from property taxes levied in the county and to allow this exemption or its subsequent rescission, only pursuant to a referendum held in the county in the manner that the General Assembly provides by law?

Those voting in favor of the question shall deposit a ballot with a check or cross mark in the square after the word 'Yes', and those voting against the question shall deposit a ballot with a check or cross mark in the square after the word 'No'."

Ratified the 22nd day of June, 2000.

This web page was last updated on Wednesday, December 9, 2009 at 9:31 A.M.