Instructions


 
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Session 120 - (2013-2014)Printer Friendly
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H 4649 General Bill, By Toole, Atwater, Huggins, Spires, Kennedy, Bingham and Quinn
Summary: Four percent assessment ratio
    A BILL TO AMEND SECTION 12-43-220, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE FOUR PERCENT SPECIAL ASSESSMENT RATIO, SO AS TO PROVIDE THAT, IN CERTAIN SITUATIONS, IF A PERSON RECEIVES THE FOUR PERCENT ASSESSMENT RATIO WHEN THE PERSON WAS NOT ELIGIBLE, ANY PAYMENT IN ERROR IS CONSIDERED PARTIAL PAYMENT AND THE PERSON OWES THE BALANCE AT THE CORRECT ASSESSMENT RATIO PLUS A PENALTY ON THE BALANCE; AND TO AMEND SECTION 12-54-85, RELATING TO THE TIME LIMITATION ON THE ASSESSMENT OF TAXES AND FEES, SO AS TO DISALLOW ASSESSMENTS AFTER THIRTY-SIX MONTHS, AND TO PROVIDE THAT A TAXPAYER MAY MAKE A CLAIM FOR A REFUND ON REAL PROPERTY WITHIN THREE YEARS OF PAYMENT INSTEAD OF TWO YEARS.
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02/18/14House Introduced and read first time (House Journal-page 25)
02/18/14House Referred to Committee on Ways and Means (House Journal-page 25)



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