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From: scmarineassn@gmail.com

Sent: 2/3/2009 12:19:20 P.M. Eastern Standard Time
Subj: Beaufort County ordinance
This is the ordinance passed last year by Beaufort County
Council.  The only limitation is 180 days in a single tax year,
whether it's consecutively or not. SSec. 66-59.  Extension of
period of time that a boat not used exclusively in interstate
commerce can be in Beaufort County and not be taxed by county.

Pursuant to S.C. Code B' 12-37-417(2), Beaufort County hereby
enacts this section to provide that a boat, including its motor,
if the motor is separately taxed, which is not currently taxed in
this state and is not used exclusively in interstate commerce, is
subject to property tax in Beaufort County if it is present
within Beaufort County for 180 days in the aggregate in a
property tax year. Upon written request by a tax official, the
owner must provide documentation or logs relating to the
whereabouts of the boat in question. Failure to produce requested
documents creates a rebuttable presumption that the boat owner in
question is taxable within this state.
(Ord. No. 2008/49, 11-10-2008) Hope this helps.
--
Suzi DuRant
Executive Director
South Carolina Marine Association
P.O. Box 12187
Charleston, SC 29422
843-889-9067
843-889-9631 fax
www.scmarine.org

An old friend who lives in Hilton Head says that Beaufort County officials he's spoke with do not seem to be aware that it's now legal for a transient boat to remain in Beaufort County waters (which include Hilton Head and Beaufort, SC) for up to 180 days without being liable for paying property tax, so he got hold of the actual ordnance. If you're planning to spend more than month or two in Beaufort County, this might be a good one to have available. --Milt Baker, Nordhavn 47 Bluewater, Fort Lauderdale ---------------------------------------------------------------- From: scmarineassn@gmail.com Sent: 2/3/2009 12:19:20 P.M. Eastern Standard Time Subj: Beaufort County ordinance This is the ordinance passed last year by Beaufort County Council. The only limitation is 180 days in a single tax year, whether it's consecutively or not. SSec. 66-59. Extension of period of time that a boat not used exclusively in interstate commerce can be in Beaufort County and not be taxed by county. Pursuant to S.C. Code B' 12-37-417(2), Beaufort County hereby enacts this section to provide that a boat, including its motor, if the motor is separately taxed, which is not currently taxed in this state and is not used exclusively in interstate commerce, is subject to property tax in Beaufort County if it is present within Beaufort County for 180 days in the aggregate in a property tax year. Upon written request by a tax official, the owner must provide documentation or logs relating to the whereabouts of the boat in question. Failure to produce requested documents creates a rebuttable presumption that the boat owner in question is taxable within this state. (Ord. No. 2008/49, 11-10-2008) Hope this helps. -- Suzi DuRant Executive Director South Carolina Marine Association P.O. Box 12187 Charleston, SC 29422 843-889-9067 843-889-9631 fax www.scmarine.org