SECTION 12-37-224. A motor home on which the interest portion of indebtedness is deductible pursuant to the Internal Revenue Code as an interest expense on a qualified primary or second residence is also a primary or second residence for purposes of ad valorem property taxation in this State and is considered real property rather than personal property for property tax purposes. By ordinance, the governing body of a county may extend the provisions of this section to a boat that meets the same qualifications required for motor homes pursuant to this section.
SECTION 12-37-800. I declare that the above described property meets the above requirements and that I am claiming the Interest portion of the indebtedness (or if there is no indebtedness could have claimed the interest portion of the indebtedness) pursuant to the Internal Revenue Code Publication 936 Home Mortgage Interest Deduction, and that said property secures the loan or would secure any loan on this property.
The State of SC has adopted strong measures to deal with the filing of false or fraudulent information with a taxing authority. Please review any information you provide to insure its complete accuracy.
I HAVE PERSONALLY REVIEWED THE INFORMATION PROVIDED ON THIS RETURN. TO THE BEST OF MY KNOWLEDGE, THE INFORMATION PROVIDED IS ACCURATE.