Current Status Introducing Body:Senate Bill Number:287 Primary Sponsor:Mullinax Committee Number:06 Type of Legislation:GB Subject:Special tax districts, unincorporated area Residing Body:Senate Current Committee:Finance Computer Document Number:287 Introduced Date:Jan 08, 1991 Last History Body:Senate Last History Date:Jan 08, 1991 Last History Type:Introduced and read first time, referred to Committee Scope of Legislation:Statewide All Sponsors:Mullinax Type of Legislation:General Bill
Bill Body Date Action Description CMN
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287 Senate Jan 08, 1991 Introduced and read first 06
time, referred to Committee
287 Senate Nov 05, 1990 Prefiled, referred to 06
Committee
View additional legislative information at the LPITS web site.
TO AMEND CHAPTER 9 OF TITLE 4, CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 4-9-31, SO AS TO PROVIDE FOR THE CREATION OF SPECIAL TAX DISTRICTS WITHIN THE ENTIRE UNINCORPORATED AREA OF A COUNTY, PROVIDE THAT NO REFERENDUM IS REQUIRED OR PETITION SUBMITTED PRIOR TO EITHER THE CREATION OF THE DISTRICT OR THE IMPOSITION OF AD VALOREM TAXES WITHIN IT, INCLUDING, BUT NOT LIMITED TO, TAXES LEVIED TO RETIRE GENERAL OBLIGATION BONDS ISSUED TO PROVIDE THE SERVICES, AND TO PROVIDE FOR THE IMPOSITION OF AD VALOREM TAXES, INCLUDING, BUT NOT LIMITED TO, TAXES LEVIED TO RETIRE GENERAL OBLIGATION BONDS ISSUED TO PROVIDE SERVICES IN THE DISTRICTS CREATED PRIOR TO THE EFFECTIVE DATE OF THIS SECTION.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Chapter 9 of Title 4 of the 1976 Code is amended by adding:
"Section 4-9-31. (A) A special tax district may be created in the entire unincorporated area of a county by the governing body of that county for the purpose of providing one or more of the services which, by law, the governing body may provide now or after the effective date of this section to that area. Before the creation of a special tax district, general obligation debt may be issued for it, without the holding of a referendum or the submission to the governing body of a petition requesting the creation of a special tax district. Following any notice and hearing required by law, the governing body of a county may impose and levy ad valorem taxes upon all taxable property in the special tax district, including, but not limited to, taxes required to retire general obligation bonds issued to provide the services.
(B) With respect to a special tax district created in the entire unincorporated area of a county before the effective date of this section for the purpose of providing one or more of the services which the governing body of the county is authorized by law to provide, the governing body, following any notice and hearing required by law, may, without the holding of a referendum or the submission of a petition to the governing body, impose and levy ad valorem taxes on all taxable property in the special tax district and issue general obligation debt for it.
(C) After a special tax district is created, pursuant to the provisions of this section, the governing body of the county may, by ordinance, provide that the ad valorem taxes be collected on an annual, semiannual, quarterly, or monthly basis."
SECTION 2. This act takes effect upon approval by the Governor.