South Carolina General Assembly
124th Session, 2021-2022

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Bill 37


Indicates Matter Stricken
Indicates New Matter


(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

A BILL

TO AMEND SECTION 12-37-220(A)(3) OF THE 1976 CODE, RELATING TO EXEMPTIONS FROM PROPERTY TAXES, TO PROVIDE THAT VEHICLES LEASED BY CHURCHES ARE EXEMPT FROM PROPERTY TAXES.

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

SECTION    1.    Section 12-37-220(A)(3) of the 1976 Code is amended to read:

    "(3)    all property of all public libraries,; churches, including leased church vehicles;, parsonages,; and burying grounds, but this exemption for real property does not extend beyond the buildings and premises actually occupied by the owners of the real property, with the exception of leased church vehicles;"

SECTION    2.    This act takes effect upon approval by the Governor.

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