On whether (a) commercial fishermen's boats and equipment; (b) tour boats and equipment; and (c) other commercial boats and vessels which are depreciated according to a schedule satisfactory to the South Carolina Tax Commission are to be returned to and valued by the South Carolina Tax Commission for property tax purposes (Act 1051, Acts of 1964, codified as Section 65–1647.1; Senate Bill 178, Ratification No. 471).