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S 0995 - Classifies off-premise outdoor advertising signs as personal property

Tracking Level: Of Interest
Sponsor: Paul Campbell
Last Action: 1/14/2016 - Senate - Referred to Committee on Finance
Senate Committee:
Assigned To:
Property TaxesNext Bill

Staff Analysis of the Legislation

03.22.2016 The Senate Finance Property Taxation subcommittee adjourned debate on this bill.
Summary of the bill as introduced: Classifies off-premise outdoor advertising signs as personal property and requires an off-premise sign site to be taxed at its value that existed before the erection of the sign.

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Session 121 - (2015-2016)Printer Friendly
(pdf format)
S 0995 General Bill, By Campbell, Grooms, Verdin, Bryant, Setzler and Campsen
Similar (H 4712)
Summary: Agriculture real property, mobile home, and lessee improvements
    A BILL TO AMEND SECTION 12-43-230, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE TREATMENT OF AGRICULTURAL REAL PROPERTY, MOBILE HOME, AND LESSEE IMPROVEMENTS TO REAL PROPERTY, SO AS TO CLASSIFY OFF-PREMISES OUTDOOR ADVERTISING SIGNS AS PERSONAL PROPERTY AND TO PROVIDE THAT UNDER CERTAIN CIRCUMSTANCES AN OFF-PREMISES SIGN SITE MUST BE TAXED AT ITS VALUE WHICH EXISTED BEFORE THE ERECTION OF THE SIGN.
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01/14/16Senate Introduced and read first time (Senate Journal-page 7)
01/14/16Senate Referred to Committee on Finance (Senate Journal-page 7)



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