S 0317 General Bill, By Setzler
Summary: Property tax exemptions, payment of accrued taxes when transferred to churches; Taxation, Charitable Organizations
    A BILL TO AMEND SECTION 12-37-220, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO PROVIDE FOR THE PAYMENT OF ACCRUED PROPERTY TAXES ON REAL PROPERTY TRANSFERRED TO A CHURCH IF THAT PROPERTY IS EXEMPT WHEN OWNED BY THE CHURCH, TO PROVIDE FOR THE PROPERTY'S EXEMPTION IMMEDIATELY UPON TRANSFER TO THE CHURCH, TO PROVIDE FOR THE CESSATION OF TRANSFEROR LIABILITY FOR THE TAX WHEN THE TRANSFER OCCURS, TO PROVIDE THE METHOD OF DETERMINING MILLAGE AND THE DUE DATE FOR THE ACCRUED TAXES, AND TO PROVIDE A LIEN FOR THE COLLECTION OF THE ACCRUED TAX.
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01/14/99	Senate	Introduced and read first time SJ-9
01/14/99	Senate	Referred to Committee on Finance SJ-9
02/16/99	Senate	Committee report: Favorable with amendment Finance SJ-8
02/17/99	Senate	Amended SJ-17
02/17/99	Senate	Read second time SJ-17
02/18/99	Senate	Read third time and sent to House SJ-9
02/23/99	House	Introduced and read first time HJ-11
02/23/99	House	Referred to Committee on Ways and Means HJ-11