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Indicates Matter Stricken
Indicates New Matter
S. 91
STATUS INFORMATION
Joint Resolution
Sponsors: Senators Thomas and Reese
Document Path: l:\council\bills\ggs\22719htc03.doc
Introduced in the Senate on January 14, 2003
Currently residing in the Senate Committee on Finance
Summary: Constitutional amendment, no tax on owner-occupied residential property and motor vehicles; revenue to be replaced by county sales and use tax imposed by General Assembly
HISTORY OF LEGISLATIVE ACTIONS
Date Body Action Description with journal page number ------------------------------------------------------------------------------- 12/11/2002 Senate Prefiled 12/11/2002 Senate Referred to Committee on Finance 1/14/2003 Senate Introduced and read first time SJ-56 1/14/2003 Senate Referred to Committee on Finance SJ-56
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VERSIONS OF THIS BILL
PROPOSING AN AMENDMENT TO SECTION 3, ARTICLE X OF THE CONSTITUTION, 1895, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO EXEMPT OWNER-OCCUPIED RESIDENTIAL PROPERTY AND MOTOR VEHICLES FROM PROPERTY TAX WITH THE REVENUE NOT COLLECTED THEREBY REPLACED BY A COUNTY SALES AND USE TAX IMPOSED AS THE GENERAL ASSEMBLY SHALL PROVIDE BY LAW AND TO PROVIDE THAT PROPERTY TAX MILLAGE RATES APPLICABLE IN THE COUNTY MAY NOT EXCEED THE MILLAGE RATE APPLICABLE FOR THE YEAR OF IMPLEMENTATION OF THE EXEMPTIONS ALLOWED BY THIS AMENDMENT.
Be it enacted by the General Assembly of the State of South Carolina:
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, owner-occupied residential property and motor vehicles are exempt from property tax with the revenue not collected thereby replaced by a county sales and use tax imposed in the manner that the General Assembly provides by law. After implementation of the exemptions allowed by this paragraph, property tax millage imposed by property taxing jurisdictions in the county must not exceed the millage imposed in the year of implementation of these exemptions."
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 exempt owner-occupied residential property and motor vehicles from property tax with the revenue not collected thereby replaced by a county sales and use tax imposed as the General Assembly shall provide by law and to provide that property tax millage rates applicable in the county must not exceed the millage rate applicable for the year of implementation of the exemptions allowed by this amendment?
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'."
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