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Current Status Bill Number:View additional legislative information at the LPITS web site.162 Type of Legislation:General Bill GB Introducing Body:Senate Introduced Date:20010118 Primary Sponsor:Moore All Sponsors:Moore Drafted Document Number:l:\s-res\tlm\011surs.whb.doc Companion Bill Number:3227 Residing Body:Senate Current Committee:Finance Committee 06 SF Subject:Property tax exemption, POW or Medal of Honor winner; surviving spouse qualifies for when; Veterans', Taxation History Body Date Action Description Com Leg Involved ______ ________ ______________________________________ _______ ____________ ------ 20010118 Companion Bill No. 3227 Senate 20010118 Introduced, read first time, 06 SF referred to Committee Versions of This Bill
TO AMEND SECTION 12-37-220, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO EXEMPT THE DWELLING HOME AND LOT OF A FORMER PRISONER OF WAR OR MEDAL OF HONOR WINNER AND TO PROVIDE THE CONDITIONS UNDER WHICH THE EXEMPTION CONTINUES FOR A SURVIVING SPOUSE.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-37-220(B) of the 1976 Code, as last amended by Act 404 of 2000, is further amended by adding an appropriately numbered item at the end to read:
"( ) The dwelling home and a lot not to exceed one acre of land owned in fee or for life or jointly with a spouse by a resident of this State who is a recipient of the Medal of Honor or who was a prisoner of war in World War I, World War II, the Korean Conflict, or the Vietnam Conflict. The exemption is allowed to the surviving spouse under the same terms and conditions governing the exemption for surviving spouses pursuant to item (1) of this subsection."
SECTION 2. Upon approval by the Governor, this act is effective for property tax years beginning after 2000.
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