BIL:4856

RTN:469

ACN:411

TYP:Joint Resolution JR

INB:House

IND:20000330

PSP:Robinson

SPO:Robinson, Koon, Allison, Barfield, H.Brown, Davenport, Easterday, Edge, Gamble, Gilham, Hamilton, Harrell, Harvin, Frye, Law, Littlejohn, Martin, Rice, Riser, Rodgers, Stille, Stuart, Taylor, Walker, Witherspoon, Leach, Loftis

DDN:l:\council\bills\bbm\9195htc00.doc

DPB:20000622

LAD:20000622

GOV:U Signature of Governor not required

DGA:20000622

SUB:Personal property tax exemption, sales tax imposition by county council, referendum; Elections, Political Subdivisions

HST:

BodyDateAction DescriptionComLeg Involved

______

------20001108Act No. A411

------20000622Signature of Governor not required

------20000622Ratified R469

House20000622Concurred in Senate amendment,

enrolled for ratification

Senate20000622Amended, read third time,

returned to House with amendment

Senate20000621Read second time

Senate20000621Recalled from Committee06 SF

Senate20000502Introduced, read first time,06 SF

referred to Committee

House20000427Read third time, sent to Senate

House20000426Amended, read second time

House20000412Request for debate by RepresentativeHarrell

R. Smith

Rice

Kirsh

Altman

W. McLeod

House20000412Co-Sponsor added (Rule 5.2) by Rep.Leach

Loftis

House20000406Committee report: Favorable with30 HWM

amendment

House20000330Introduced, read first time,30 HWM

referred to Committee

Versions of This Bill

Revised on 20000406

Revised on 20000426

Revised on 20000622

TXT:

(A411, R469, H4856)

A JOINT RESOLUTION PROPOSING AN AMENDMENT TO SECTION 3, ARTICLE X OF THE CONSTITUTION, 1895, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO ALLOW THE GOVERNING BODY OF A COUNTY TO IMPOSE A SALES AND USE TAX TO EXEMPT PRIVATE PASSENGER MOTOR VEHICLES, MOTORCYCLES, GENERAL AVIATION AIRCRAFT, BOATS, AND BOAT MOTORS FROM PROPERTY TAX LEVIED IN THE COUNTY AND TO ALLOW THIS EXEMPTION ONLY PURSUANT TO A REFERENDUM HELD IN THE COUNTY IN THE MANNER THAT THE GENERAL ASSEMBLY PROVIDES BY LAW.

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

Exempt certain personal property taxes by imposition of local sales and use tax after referendum approval

SECTION1.It is proposed that Section 3, Article X of the Constitution of this State be amended by adding a new paragraph at the end to read:

“In addition to the exemptions provided and authorized in this section, subject to statutory authorization, the governing body of a county by ordinance may impose a sales and use tax in order to exempt all or a portion of the value of private passenger motor vehicles, motorcycles, general aviation aircraft, boats, and boat motors from property taxes levied in the county. This exemption, or its subsequent rescission, is allowed only pursuant to a referendum held in the county in the manner that the General Assembly provides by law.”

Question

SECTION2.The proposed amendment must be submitted to the qualified electors at the next general election for representatives. Ballots must be provided at the various voting precincts with the following words printed or written on the ballot:

“Must Section 3, Article X of the Constitution of this State, relating to property tax exemptions, be amended so as to allow the governing body of a county by ordinance to impose a sales and use tax in order to exempt all or a portion of the value of private passenger motor vehicles, motorcycles, general aviation aircraft, boats, and boat motors from property taxes levied in the county and to allow this exemption or its subsequent rescission, only pursuant to a referendum held in the county in the manner that the General Assembly provides by law?

Yes

No

Those voting in favor of the question shall deposit a ballot with a check or cross mark in the square after the word ‘Yes’, and those voting against the question shall deposit a ballot with a check or cross mark in the square after the word ‘No’.”

Ratified the 22nd day of June, 2000.

______

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