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| (3) spending of funds derived from state or federal sources and spending of local sales and use tax revenues distributed to the municipality pursuant to Chapter 10, Title 4 of the 1976 Code;
(4) a capital expenditure financed without borrowing using funds derived from any source other than county property taxes;
(5) spending for debt service and lease-purchase payments;
(6) spending to offset a prior year deficit; and
(7) spending approved by at least a two-thirds vote of the governing body of the municipality.
SECTION 4. Beginning with special purpose or public service district spending for fiscal year 1994-95 and ending with special purpose or public service district spending for fiscal years after 1997-98, total spending by a special purpose or public service district in a fiscal year may not exceed total special purpose or public service district spending in the prior fiscal year by more than the percentage increase in the consumer price index in the twelve months ending December 31 preceding the fiscal year as determined by the Bureau of Labor Statistics of the United States Department of Labor. Total spending by a special purpose or public service district for purposes of this limitation is the total of special purpose or public service district spending in a fiscal year from all sources of funds and for all purposes, but does not include:
(1) spending in an amount not exceeding the amount represented by applying the district's tax millage for the most recently completed property tax year to the assessed value of new construction and improvements to existing property not previously taxed;
(2) spending of fee revenues generated by income-producing services first extended to customers in the current fiscal year;
(3) spending of funds derived from state or federal sources;
(4) a capital expenditure financed without borrowing using funds derived from any source other than county property taxes;
(5) spending for debt service and lease-purchase payments;
(6) spending to offset a prior year deficit; and
(7) spending approved by at least a two-thirds vote of the governing body of the district.
SECTION 5. Beginning with school district ad valorem tax revenues for operating purposes for school year 1994-95 and ending with school district ad valorem tax revenues for school years after 1997-98, total revenues of a school district from ad valorem taxes levied for operating purposes for a school year may not exceed the total of such revenues in
(1) ad valorem tax revenues in an amount represented by applying the school district's tax millage for the most recently completed tax year to the assessed value of new construction and improvements to existing property in the district not previously taxed;
(2) ad valorem tax revenues for debt service and lease-purchase payments;
(3) ad valorem tax revenues to offset a prior year deficit; and
(4) revenues of additional ad valorem taxes approved by at least a two- thirds's vote of the governing body authorized by law to levy school tax millage in the school district.
If the limit on revenue increases allowed by this section is insufficient to permit a school district to meet the maintenance of effort requirement of Section 59-21-1030 of the 1976 Code, then additional revenues may be raised by ad valorem taxes sufficient to meet this requirement.
SECTION 6. The last paragraph of Section 12-4-540(A) of the 1976 Code, as added by Act 50 of 1991, is amended to read:
"In addition, the commission department has the sole responsibility for the appraisal, assessment, and equalization of the taxable values of all other the personal property of merchants."
SECTION 7. Items (2), (3), (4), (5), (6), and (7) of Section 12-37-10 of the 1976 Code are amended to read:
"(2) `Personal property' shall mean means all things, other than real estate, which have any pecuniary value, and moneys, credits, investments in bonds, stocks, joint-stock companies or otherwise;
(3) "Moneys" or "money" shall mean gold, silver and other coin, bank bills and other bills or notes authorized to be circulated as money, whether in possession or on deposit subject to the draft of the depositor or person having the beneficial interest therein on demand;
(4) "Credits" shall mean the remainder due, or to become due, to a person, after deducting from the amount of all legal debts, claims and demands in his favor the amount of all legal debts and demands against him, whether such demands be payable in money, labor or other valuable things, but, in ascertaining such remainder, no deduction shall be made for any (a) obligation to any mutual insurance company given for insurance, (b) subscription to the capital stock of any joint-stock company, (c) taxes assessed against the person, (d) subscription to any religious, scientific, literary or charitable purpose, (e) acknowledgment of a liability not founded on a legal and valuable consideration, (f) more of any joint
(5) "Investment in bonds" shall be held to mean all investments of money or means in bonds of whatever kind, whether issued by the government of the United States, this or any other state or territory of the United States, any foreign government, any county, city, town or other municipality or any corporation or company of this or any other state or country;
(6) "Investment in stocks" shall mean all investments of money or means in evidences of indebtedness, other than bonds or bills designed to circulate as money, issued by any government or municipality, shares of the capital of any corporation, company or association and every interest in any such shares or portion thereof and all interests or shares in ships, boats or other vessels used or designed to be used exclusively or partially in navigating the waters within or bordering on this State, whether any such ship, boat or vessel be within the jurisdiction of this State or not and whether such vessel be registered or licensed at any collector's office in this State or not; and
(7) "Oath" shall mean and include an affirmation duly made."
SECTION 8. Section 12-37-210 of the 1976 Code is amended to read:
"Section 12-37-210.All real and personal property in this State, personal property of residents of this State which may be kept or used temporarily out of the State, with the intention of bringing it into the State, or which has been sent out of the State for sale and not yet sold, and all moneys, credits and investments in bonds, stocks, joint-stock companies or otherwise of persons resident in this State shall be is subject to taxation."
SECTION 9. Section 12-37-730 of the 1976 Code is amended to read:
"Section 12-37-730.All executors, administrators personal representatives, guardians, trustees, receivers, officers, husbands, fathers, mothers, agents or factors shall be are personally liable for the taxes on all personal property which they respectively are required, respectively, to list for taxation by the provisions of this chapter and which was in their possession at the time when the property tax return thereof for taxation shall have been was made by themselves or the county auditors department and may retain in their hands a sufficient amount of the property, or proceeds thereof of the property, to pay such the taxes for the entire year. And the The county treasurer may collect such the taxes by any and all the means provided by this chapter, either of the principal or beneficiary, or
SECTION 10. Section 12-37-760 of the 1976 Code is amended to read:
"Section 12-37-760.If any a person shall refuse refuses or neglect neglects to make out complete and deliver to the auditor department a statement of personal property, as provided in this chapter, or shall refuse refuses or neglect neglects to make and subscribe an oath as to the truth of such the statement, or any part thereof of the statement, or in case of sickness or absence of such the person the auditor department shall proceed to ascertain, as near as may be, and make up and return a statement of the personal property, and the its value thereof, with which such the person shall must be charged for taxation, according to the provisions of this chapter. To enable such auditor the department to make up such the statement, he it may examine any person under oath or records and ascertain, from general reputation and his own knowledge of facts, the character and value of the personal property of the person thus absent or sick or refusing or neglecting to list or swear. The auditor shall return the lists so made up by him endorsed "Refused to List," "Refused to Swear," "Absent" or "Sick," as the case may be, and in his return, in tabular form, shall write such words opposite the names of each of the persons so refusing or neglecting to list or swear or absent or sick."
SECTION 11. Section 12-37-780 of the 1976 Code is amended to read:
"Section 12-37-780.If the county auditor department shall suspect suspects or be is informed that any a person has evaded making a return, has made a false return, or has not made a full return of his personal property for taxation, or that the valuation returned is less than it should have been, according to the rules prescribed by this chapter, he it shall may at any time before the settlement with the treasurer for the year, notify such the person to appear before him at his office at a time fixed in such the notice, together with such other person or persons as the auditor may desire department desires to examine and such person, together with any witness called, shall be examined by the auditor under oath, touching concerning the personal property and the its value thereof of such person and everything which may tend to show the true amount such person should have returned for taxation. This examination must be under oath."
SECTION 12. Section 12-43-210(B) of the 1976 Code, as last amended by Act 381 of 1988, is further amended to read:
"(B)(1) No reassessment program may be implemented in a county unless all real property in the county, including real property classified as manufacturing property, is reassessed in the same year.The department
(2) The countywide reassessment program required by this section applies to all real property in a county, including manufacturing real property.
(3) If the department determines that a county has failed to meet the reassessment requirements of this section, it shall notify the State Treasurer in writing, who shall withhold twenty percent of distributions due the county pursuant to Chapter 27 of Title 6, the State Aid to Subdivisions Act, until the department determines that the county has complied. When the department determines that the county has complied, it shall notify the State Treasurer who then shall release the withheld funds. A county may appeal a determination of noncompliance to the department and if aggrieved by the department's determination, a county may further appeal in the manner provided by law for appeals from a final determination by the department."
(B) Initial reassessment years pursuant to the provision of Section 12-43-210(B) of the 1976 Code, as amended by this act, are as follows:
County Group Year of Reassessment
1 1997
2 1998
3 1999
4 2000
5 2001.
SECTION 13. If the provisions of Section 12-37-257 of the 1976 Code as added by Section 1 of this act are declared unconstitutional, unlawful, or otherwise void by a court of competent jurisdiction, then the provisions of the spending and revenue limitations imposed by Sections 2, 3, 4, and 5 of this act are of no effect.
SECTION 14. Sections 12-37-20, 12-37-750, 12-37-810, 12-37-820, 12-37-830, 12-37-840, 12-37-850, 12-37-860, 12-37-870, 12-37-910, 12-37-940, 12-37-1620, and 12-37-2010 of the 1976 Code are repealed.
SECTION 15. Sections 6 through 12 and 14 of this act take effect January 1, 1995, and apply for property tax years beginning after 1994. The remaining sections of the act take effect upon approval by the Governor./
Amend title to conform.
The amendment was then adopted.
Reps. CLYBORNE, KOON, H. BROWN, STONE, KIRSH, KELLY, HARRISON, HARRELL, WALKER, CROMER, LAW, TOWNSEND, BARBER, COOPER, WITHERSPOON, WOFFORD, GAMBLE VAUGHN, LITTLEJOHN, BAKER, R. SMITH, HUTSON, JASKWHICH, A. YOUNG, KEEGAN, G. BAILEY, RISER, RICHARDSON, KLAUBER, HUFF, MEACHAM, CATO, ROGERS, STUART and WILKINS proposed the following Amendment No. 2 (Doc Name L:\council\legis\amend\JIC\5545HC.94), which was adopted.
Amend the Report of the Committee on Ways and Means, as and if amended, SECTION 2, page 4633-3, by striking beginning on line 13 /and ending with county government spending for fiscal years after 1997-98/.
Amend further, SECTION 3, page 4633-3, by striking beginning on line 40 /and ending with municipal government spending for fiscal years after 1997-98/.
Amend further, SECTION 4, page 4633-4, by striking beginning on line 25 /and ending with special purpose or public service district spending for fiscal years after 1997-98/.
Amend further, SECTION 5, page 4633-5, by striking beginning on line 8 /and ending with school district ad valorem tax revenues for school years after 1997-98/.
Renumber sections to conform.
Amend title to conform.
Rep. CLYBORNE explained the amendment.
Rep. G. BROWN spoke against the amendment.
Rep. R. YOUNG spoke against the amendment.
Rep. KIRSH spoke in favor of the amendment.
Rep. SCOTT spoke against the amendment.
Rep. HARWELL spoke against the amendment.
Reps. HASKINS, KLAUBER and HUTSON spoke in favor of the amendment.
Rep. WILKES spoke against the amendment.
The question then recurred to the adoption of the amendment.
Those who voted in the affirmative are:
Alexander, M.O. Allison Anderson Bailey, G. Bailey, J. Baker Barber Brown, H. Carnell Cato Chamblee Clyborne Cooper Cromer Davenport Delleney Elliott Fair Fulmer Gamble Gonzales Hallman Harrell Harris, J. Harris, P. Harrison Haskins Holt Houck Huff Hutson Jaskwhich Keegan Kelley Keyserling Kinon Kirsh Klauber Koon Lanford Law Littlejohn Marchbanks Mattos McCraw McElveen McKay Meacham Neilson Phillips Quinn Richardson Riser Robinson Rogers Sharpe Shissias Simrill Smith, D. Smith, R. Snow Spearman Stoddard Stone Stuart Sturkie Townsend Trotter Tucker Vaughn Waldrop Walker Wells White Wilder, D. Wilder, J. Wilkins Witherspoon Wofford Worley Wright Young, A.
Those who voted in the negative are:
Askins Baxley Beatty Boan Breeland Brown, G. Brown, J. Byrd Cobb-Hunter Govan Harrelson Harwell
Hines Hodges Inabinett Jennings Martin McAbee McLeod McMahand McTeer Moody-Lawrence Neal Rhoad Rudnick Scott Sheheen Stille Whipper Wilkes Williams Young, R.
So, the amendment was adopted.
At time of the vote I was meeting with Senator Jackson about Calhoun County matters. Due to my physical limitations I could not get to my seat on time to vote. Had I been present I would have voted for the amendment.
Rep. JOHN G. FELDER, District 93
Rep. BOAN moved that the House recede until 2:00 P.M., which was adopted.
Further proceedings were interrupted by the House receding, the pending question being consideration of amendments.
At 2:00 P.M. the House resumed, the SPEAKER in the Chair.
The question of a quorum was raised. A quorum was later present.
The SPEAKER granted Rep. BARBER a leave of absence for the remainder of the day.
Debate was resumed on the following Bill, the pending question being the consideration of amendments.
H. 4633 -- Reps. Boan, Barber, Carnell, Cobb-Hunter, Felder, J. Harris, P. Harris, Holt, Kinon, Kirsh, McAbee, McCraw, McKay,
Rep. WHITE moved to reconsider the vote whereby Amendment No. 2 was adopted.
Rep. A. YOUNG moved to table the motion to reconsider and demanded the yeas and nays, which were taken resulting as follows:
Those who voted in the affirmative are:
Allison Bailey, J. Baker Brown, H. Carnell Cato Chamblee Clyborne Corning Cromer Delleney Fair Fulmer Gamble Gonzales Hallman Harrell Harris, J. Harris, P. Harwell Haskins Holt Houck Huff Hutson Keegan Kelley Kennedy Kinon Kirsh Klauber Law Littlejohn Marchbanks McCraw McKay Meacham Moody-Lawrence Phillips Quinn Richardson Riser Sharpe Shissias Simrill Smith, D. Smith, R. Spearman Stone Stuart Trotter Tucker Vaughn Waldrop Walker Wells Wilder, D. Wilder, J. Wilkins Witherspoon Wofford Wright Young, A.
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