South Carolina General Assembly
115th Session, 2003-2004

Download This Bill in Microsoft Word format

Indicates Matter Stricken
Indicates New Matter

H. 4440

STATUS INFORMATION

General Bill
Sponsors: Reps. Limehouse, Clemmons, Altman and Bales
Document Path: l:\council\bills\gjk\20783sd04.doc
Companion/Similar bill(s): 46, 5036

Introduced in the House on January 13, 2004
Introduced in the Senate on April 29, 2004
Last Amended on June 3, 2004
Currently residing in the Senate

Summary: Boats, real property, ad valorem taxes, treat like motor homes

HISTORY OF LEGISLATIVE ACTIONS 

     Date      Body   Action Description with journal page number
-------------------------------------------------------------------------------
   12/3/2003  House   Prefiled
   12/3/2003  House   Referred to Committee on Ways and Means
   1/13/2004  House   Introduced and read first time HJ-74
   1/13/2004  House   Referred to Committee on Ways and Means HJ-74
   4/22/2004  House   Committee report: Favorable with amendment Ways and 
                        Means HJ-5
   4/26/2004          Scrivener's error corrected
   4/27/2004  House   Member(s) request name added as sponsor: Bales
   4/27/2004  House   Amended HJ-42
   4/28/2004  House   Requests for debate-Rep(s). JE Smith, Scott,  
                        Cobb-Hunter, Whipper, Kennedy, Harrell, Quinn, McGee, 
                        Hosey, Breeland, Gourdine, Simrill, Skelton, Altman, 
                        and Davenport HJ-23
   4/28/2004  House   Debate adjourned HJ-140
   4/28/2004  House   Reconsidered HJ-183
   4/28/2004  House   Amended HJ-184
   4/28/2004  House   Read second time HJ-187
   4/28/2004  House   Roll call Yeas-55  Nays-39 HJ-187
   4/29/2004  House   Read third time and sent to Senate HJ-31
   4/29/2004  Senate  Introduced and read first time SJ-9
   4/29/2004  Senate  Referred to Committee on Finance SJ-9
   5/19/2004  Senate  Committee report: Favorable with amendment Finance SJ-40
   5/20/2004  Senate  Amended SJ-36
   5/20/2004  Senate  Read second time SJ-36
   5/20/2004  Senate  Ordered to third reading with notice of amendments SJ-36
    6/2/2004  Senate  Amended SJ-71
    6/2/2004  Senate  Read third time and returned to House with amendments 
                        SJ-71
    6/3/2004  House   Senate amendment amended HJ-44
    6/3/2004  House   Returned to Senate with amendments HJ-44

View the latest legislative information at the LPITS web site

VERSIONS OF THIS BILL

12/3/2003
4/22/2004
4/26/2004
4/27/2004
4/28/2004
5/19/2004
5/20/2004
6/2/2004
6/3/2004

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

Indicates Matter Stricken

Indicates New Matter

AMENDED--NOT PRINTED IN THE HOUSE

Amt. No. 1A (Doc. Path Council\bbm\10407sd04)

June 3, 2004

H. 4440

Introduced by Reps. Limehouse, Clemmons, Altman and Bales

S. Printed 6/2/04--S.

Read the first time April 29, 2004.

            

A BILL

TO AMEND SECTION 12-37-224, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE CLASSIFICATION OF A MOTOR HOME AS REAL PROPERTY FOR PURPOSES OF AD VALOREM TAXES AND THE REQUIREMENTS NECESSARY FOR THAT CLASSIFICATION, SO AS TO INCLUDE BOATS WITHIN THE CLASSIFICATION IF THEY MEET THE SAME REQUIREMENTS, AND TO PROVIDE A CAP ON THE MAXIMUM AD VALOREM TAXATION WHICH MAY BE LEVIED ON SUCH A BOAT FOR ANY YEAR.

Amend Title To Conform

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

SECTION    1.    Section 12-37-224 of the 1976 Code, as added by Act 114 of 1999, is amended to read:

"Section 12-37-224.    (A)    A motor home or boat 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.

(B)    The maximum ad valorem taxation on such a boat for any year is one thousand five hundred dollars."

SECTION    2.    Section 12-37-220(B) of the 1976 Code, as last amended by Act 69 of 2003, is further amended by adding an appropriately numbered item to read:

"( )    Beginning with calendar year 2004, the maximum amount of ad valorem taxation for any year which may be imposed on any boat and motor required to be registered, numbered, and titled under the laws of this State is one thousand five hundred dollars."

SECTION    3.    The amendment to Section 12-37-224 of the 1976 Code contained in this act is effective for property tax years beginning after 2004.

SECTION    4.    This act takes effect upon approval by the Governor.

----XX----

This web page was last updated on Monday, December 7, 2009 at 10:36 A.M.