A bill

 

TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-37-220, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO PROVIDE THAT LEGAL GUARDIANS OF MINOR OR DEPENDENT CHILDREN ARE ENTITLED TO A PROPERTY TAX EXEMPTION ON ONE PERSONAL MOTOR VEHICLE.

 

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

 

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

 

    (37) one personal motor vehicle owned or leased by a legal guardian of a minor or dependent child who is blind or required to use a wheelchair when the vehicle is used to transport the minor or dependent child.

 

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

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