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TO AMEND SECTION 12-37-220, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO EXTEND THE EXEMPTION ALLOWED PROPERTY OWNED BY VOLUNTEER FIRE DEPARTMENTS AND RESCUE SQUADS TO PROPERTY LEASED BY SUCH DEPARTMENTS AND SQUADS.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-37-220(B)(19) of the 1976 Code is amended to read:
"(19) All property owned by or leased to volunteer fire departments and rescue squads used exclusively for the purposes of such departments and squads."
SECTION 2. This act takes effect upon approval by the Governor and applies for property tax years beginning after June 30, 2005.
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