S1114: taxation on boats

Legislative Summary

Amend The South Carolina Code Of Laws By Amending Article 1 Of Chapter 23, Title 50, Section 50-23-345, And Section 50-23-375, All Relating To The Titling Of Watercraft And Outboard Motors, So As To Delete The Requirement That Outboard Motors Be Titled; By Amending Section 12-37-3210, Relating To Tax Notices For Boats, Boat Motors, And Watercraft, So As To Allow The Auditor To Consolidate The Tax Notice; By Amending Section 12-37-890, Relating To A Place Where Property Shall Be Returned For Taxation, So As To Provide That Boats, Boat Motors, And Watercraft Must Be Returned To The County In Which The Boat, Boat Motor, Or Watercraft Is Principally Located For Taxation; By Amending Section 12-37-3220, Relating To Property Tax Returns For Boats, Boat Motors, And Watercraft, So As To Provide That Such Property Tax Returns Must Be Submitted To The County In Which The Boat, Boat Motor, Or Watercraft Is Principally Located If That Is Different Than The Owner's County Of Residence; By Amending Section 50-23-340, Relating To Application For And Issuance Of Number And Certificate Fees, So As To Provide That Applications For Motorboat Numbers Must Include A Declaration Of The County In Which The Motorboat Is Principally Located; And By Amending Section 50-23-370, Relating To Expiration And Renewal, So As To Provide That Certificate Renewal Notices Must Be Sent To Owners Of Watercraft Principally Located In The County.