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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 EXEMPT ONE PRIVATE PASSENGER MOTOR VEHICLE OWNED OR LEASED BY AN INDIVIDUAL WHO IS BLIND OR WHO HAS A SEVERE VISUAL DISABILITY IF THE VEHICLE IS USED TO TRANSPORT THAT OWNER OR LESSEE AND TO CONFORM TO CURRENT USAGE IN DESCRIBING THE VEHICLE ELIGIBLE FOR THE EXEMPTION.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-37-220(B)(37) of the 1976 Code is amended to read:
"(37)(a) one personal private passenger motor vehicle owned or leased by a legal guardian of a minor who is blind or required to use a wheelchair when if the vehicle is used to transport the minor; and
(b) one private passenger motor vehicle owned or leased by an individual who is blind or who has a severe visual disability as defined pursuant to Section 43-25-20 if the vehicle is used to transport that owner or lessee."
SECTION 2. This act takes effect upon approval by the Governor and applies for private passenger motor vehicle property tax years beginning after June 30, 2013.
This web page was last updated on January 24, 2013 at 11:23 AM