Bill 3100

                    Current Status

BillNumber:                3100
Ratification Number:       242
Act Number:                269
Introducing Body:          House
Subject:                   Auditor to levy tax, school taxes

(A269, R242, H3100)

AN ACT TO AMEND ACT 633 OF 1980, RELATING TO THE LEVY AND DISTRIBUTION OF SCHOOL TAXES IN YORK COUNTY, SO AS TO PROVIDE THAT THE ANNUAL TAX LEVY SHALL BE REDUCED TO THIRTY-NINE MILLS AND ANY EXCESS OVER A NINETY-FIVE PERCENT COLLECTION UNDER SUCH LEVY OR EXCESS REQUIRED TO FUND SCHOOL BUDGETS SHALL BE RETAINED BY THE COUNTY TREASURER FOR DISTRIBUTION IN THE NEXT FISCAL YEAR; AND PROVIDE FOR A ROLL BACK OF THE SPECIAL SCHOOL DISTRICT TAX MILLAGE IN AN AMOUNT EQUAL TO EXCESS COLLECTED BUT NOT DISTRIBUTED UNDER THE THIRTY-NINE MILL LEVY IN THE PREVIOUS YEAR AND PROVIDE PROCEDURES FOR IMPLEMENTATION

Be it enacted by the General Assembly of the State of South Carolina:

Auditor to levy tax

SECTION 1. Section 2 of Act 633 of 1980 is amended to read:

"Section 2. Notwithstanding any other provision of law, in York County, for the year 1981 and thereafter, the auditor shall levy a tax of thirty-nine mills, the proceeds of which shall be distributed to all school districts in the county in proportion to the ratio which each school district's one hundred thirty-five day enrollment (average daily membership) bears to the one hundred and thirty-five day enrollment (average daily membership) in the county; provided, however, that enrollment in parochial schools or other nonpublic schools shall not be counted and shall not be allowed the use of any of the proceeds of the tax imposed in this act.

Each school district shall be guaranteed the receipt of up to ninety-five percent of the funds to which it is entitled pursuant to the millage levied and distributed to the nearest one-half mill and in accordance with the provisions of this section. In any year the collections under such millage exceeds ninety-five percent or exceeds the amount of a school district's budget, the excess amount collected also to the nearest one-half mill shall be retained by the county treasurer in a school escrow account and used in the next fiscal year for distribution to the school districts. In any year such excess is distributed, the special school district millage in each district shall be reduced so that with a ninety-five percent collection rate plus the excess collected but not distributed in the previous year, distribution to the districts will equal the dollar amount which would be collected if the full special school district millage to meet the budgetary requirements of the district in the current year had been levied.

It shall be the responsibility of the county treasurer to advise the school districts not later than June first of each year the dollar amount of the collections from the countywide levy and the amount, if any, this amount exceeds the guaranteed ninety-five percent distribution."

Time effective

SECTION 2. This act shall take effect upon approval by the Governor.

Approved the 23rd day of July, 1981.