South Carolina General Assembly
115th Session, 2003-2004

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S. 18

STATUS INFORMATION

General Bill
Sponsors: Senators Moore, Martin, Mescher, Grooms, Elliott, Reese and Cromer
Document Path: l:\s-resmin\bills\moore\smin0002.tlm.doc
Companion/Similar bill(s): 596, 4310

Introduced in the Senate on January 14, 2003
Currently residing in the Senate Committee on Finance

Summary: Camping trailer and recreational travel trailer pulled by motor vehicle considered primary or secondary residence

HISTORY OF LEGISLATIVE ACTIONS 

     Date      Body   Action Description with journal page number
-------------------------------------------------------------------------------
   12/4/2002  Senate  Prefiled
   12/4/2002  Senate  Referred to Committee on Finance
    1/9/2003          Scrivener's error corrected
   1/14/2003  Senate  Introduced and read first time SJ-29
   1/14/2003  Senate  Referred to Committee on Finance SJ-29

View the latest legislative information at the LPITS web site

VERSIONS OF THIS BILL

12/4/2002
1/9/2003

(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

A BILL

TO AMEND SECTION 12-37-224, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO MOTOR HOMES WHICH QUALIFY AS A PRIMARY OR SECONDARY RESIDENCE FOR PURPOSES OF AD VALOREM PROPERTY TAX, SO AS TO INCLUDE TRAILERS USED FOR CAMPING AND RECREATIONAL TRAVEL PULLED BY A MOTOR VEHICLE.

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

SECTION    1.    Section 12-37-224 of the 1976 Code is amended to read:

"Section 12-37-224.    A motor home, or trailer used for camping and recreational travel that is pulled by a motor vehicle, on which the interest portion of indebtedness is deductible pursuant to the Internal Revenue Code as an interest expense on a qualified primary or second residence is also a primary or second residence for purposes of ad valorem property taxation in this State and is considered real property rather than personal property for property tax purposes."

SECTION    2.    This act takes effect upon approval by the Governor and is applicable to property tax years beginning in 2003.

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