Instructions


 
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Session 120 - (2013-2014)Printer Friendly
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H 5035 General Bill, By Newton, Hiott, Southard, Bowers, McCoy, Clemmons, Loftis, Crosby, Allison, J.E. Smith, Horne, Cobb-Hunter, Patrick, Tallon, Merrill, Hamilton, Erickson, Govan, Quinn, Bedingfield, Bernstein, Kennedy, Bowen, Brannon, Anthony, Sabb, Murphy, Long, Atwater, Stavrinakis, Whipper, Bannister, Bingham, Cole, Daning, Delleney, Forrester, Funderburk, Goldfinch, Harrell, Henderson, Herbkersman, Lucas, W.J. McLeod, Norrell, Pitts, Pope, Riley, Rutherford, Ryhal, Sandifer, Simrill, G.M. Smith, G.R. Smith, J.R. Smith, Taylor, Thayer, Weeks and White
Summary: Property tax
    A BILL TO AMEND SECTION 12-43-220, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE CLASSES OF PROPERTY AND ASSESSMENT INTEREST APPLICABLE TO THESE CLASSES FOR PURPOSES OF THE IMPOSITION OF PROPERTY TAX, SO AS TO PROVIDE THAT AFTER A PARCEL OF REAL PROPERTY HAS UNDERGONE AN ASSESSABLE TRANSFER OF INTEREST DELINQUENT PROPERTY TAX AND PENALTIES ASSESSED BECAUSE THE PROPERTY WAS IMPROPERLY CLASSIFIED AS OWNER-OCCUPIED RESIDENTIAL PROPERTY WHILE OWNED BY THE TRANSFEROR ARE SOLELY A PERSONAL LIABILITY OF THE TRANSFEROR AND DO NOT CONSTITUTE A LIEN ON THE PROPERTY ARE NOT ENFORCEABLE AGAINST THE PROPERTY AFTER THE ASSESSABLE TRANSFER OF INTEREST IF THE TRANSFEREE IS A BONA FIDE PURCHASER FOR VALUE WITHOUT NOTICE AND TO GIVE THIS PROVISION BOTH PROSPECTIVE AND RETROACTIVE EFFECT.
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04/02/14House Introduced and read first time (House Journal-page 110)
04/02/14House Referred to Committee on Ways and Means (House Journal-page 110)



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