Next message: Richard Goodwin: "Re: lv-ab: Property Tax -- More details"
For Stefan and Stan, proving that the boat isn't in SC isn't even the issue.
According to the taxing authorties, it doesn't matter where the boat is
kept or used, only that I own it and I live in this county. Jan, maybe showing
him that other SC counties don't tax out-of-state boats may at least get him
to start thinking... Thanks.
The boat is in FL and has never even been in SC. I just got off the phone
with the county auditor. He refered me to the following from the SC legal
code to justify the taxation:
SECTION 12-37-890. Place where property shall be returned for taxation.
All horses, neat cattle, mules, asses, sheep, hogs, dogs, wagons, carts and
other vehicles used in any business, furniture and supplies used in hotels,
restaurants and other houses of public resort, personal property used in or in
connection with storehouses, manufactories, warehouses or other places of
business, all personal property on farms and merchants' and manufacturers' stock
and capital shall be returned for taxation and taxed in the county, city and
town in which it is situated. All bankers' capital and personal assets
pertaining to their banking business shall be returned for taxation and taxed in
the county, city or town in which the banking house is located. All shares of
stock in incorporated banks located in this State shall be returned for
taxation and taxed in the county, city or town in which the bank is located. All
property of deceased persons shall be returned for taxation and taxed in the
county where administration may be legally granted, until distribution thereof
and payment may be made to the parties entitled thereto. All other personal
property shall be returned for taxation and taxed at the place where the
owner thereof shall reside at the time of listing the same, if the owner reside
in this State; if not, at the residence of the person having it in charge. And
all real estate shall be taxed in the county, city, ward or town where it is
located. The owners of real property situate partly within and partly
without any incorporated town or city shall list the part in the town or city
separately from the part outside the incorporated limits thereof.
Notice the sentence toward the end refering to "all other personal
property...
It appears to me that this directly contradicts another section of the code:
SECTION 12-37-210. Property which is taxable.
All real and personal property in this State, personal property of residents
of this State which may be kept or used temporarily out of the State, with
the intention of bringing it into the State, or which has been sent out of the
State for sale and not yet sold, and all moneys, credits and investments in
bonds, stocks, joint-stock companies or otherwise of persons resident in this
State shall be subject to taxation.
Problem is how do I convince our local county officials of this. I can't
believe I may actually have to hire an attorney to fight this! If the boat was
actually in a state where they tax based on location, I would be doubly
taxed. Thanks for the suggestions...
JP
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