South Carolina General Assembly
116th Session, 2005-2006

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Bill 209

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Indicates New Matter

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Indicates Matter Stricken

Indicates New Matter

COMMITTEE AMENDMENT ADOPTED

March 16, 2005

S. 209

Introduced by Senator Grooms

S. Printed 3/16/05--S.

            

A BILL

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.

Amend Title To Conform

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 volunteer fire departments and rescue squads used exclusively for the purposes of such these departments and squads. Property leased to a department or squad by an entity itself exempt from property tax is exempt in the same manner that property owned by these departments and squads is exempt."

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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