South Carolina General Assembly
116th Session, 2005-2006

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Bill 207

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INTRODUCED

February 2, 2005

S. 207

Introduced by Senators J. Verne Smith, Hutto and Campsen

S. Printed 2/2/05--H.

Read the first time February 2, 2005.

            

A BILL

TO AMEND SECTION 12-37-220, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, SO AS TO EXTEND THE EXEMPTION ALLOWED PROPERTY OWNED BY THE BOY SCOUTS OF AMERICA OR THE GIRL SCOUTS OF AMERICA AND USED OR OCCUPIED EXCLUSIVELY FOR SCOUTING PURPOSES TO PROPERTY REGARDLESS OF OWNERSHIP WHICH IS USED EXCLUSIVELY FOR SCOUTING PURPOSES TO GIVE THIS EXEMPTION RETROACTIVE EFFECT, AND TO WAIVE THE TIME LIMITS OTHERWISE APPLICABLE TO CLAIMS FOR REFERRAL PURPOSES OF CLAIMS MADE PURSUANT TO THE AMENDMENTS MADE BY THIS ACT.

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

SECTION    1.    Section 12-37-220(B)(7) of the 1976 Code is amended to read:

"(7)    All property owned and used or occupied by The Boy's or Girl's Boy Scouts of America or The Girl Scouts of America and used exclusively for the purposes of those these organizations. The exemption allowed by this item also extends to property not owned by these organizations but which is used exclusively by them for scouting purposes."

SECTION    2.    This act takes effect upon approval by the Governor and applies for property tax years beginning after 2001. The time limitations provided in Section 12-54-85(F) of the 1976 Code do not apply for purposes of computing refunds pursuant to Section 12-37-220(B)(7) of the 1976 Code as amended in this act.

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