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Printed Page 5560, May 4
| Printed Page 5580, May 4
| (R439) H. 4478 -- Reps. Snow, Inabinett, Riser and Law: AN ACT TO AMEND SECTION 50-9-1020, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE POINT SYSTEM USED TO SUSPEND HUNTING AND FISHING PRIVILEGES, SO AS TO INCLUDE HUNTING, TAKING, POSSESSING, OR SELLING ALLIGATORS; TO AMEND SECTION 50-15-60, AS AMENDED, RELATING TO THE COST OF PROGRAMS ESTABLISHED WITHIN THE NATURAL RESOURCES DEPARTMENT, SO AS TO PROVIDE FOR THE ESTABLISHMENT OF FEES FOR PARTICIPATION IN THE ALLIGATOR CONTROL AND MANAGEMENT PROGRAM AND TO REQUIRE APPLICATIONS TO PARTICIPATE BY MAY FIRST; TO AMEND SECTION 50-15-80, AS AMENDED, RELATING TO PENALTIES PERTAINING TO NONGAME WILDLIFE, SO AS TO REVISE THE PROVISIONS FOR ALLIGATORS TO INCLUDE THE HUNTING, TAKING, AND SHIPPING OF THEM AND DELETE THE REFERENCES TO EXPORTING, TRANSPORTING, OR RECEIVING FOR SHIPMENT; AND TO REPEAL SECTION 50-1-120, RELATING TO THE VIOLATIONS OF FISH AND GAME LAWS.
(R440) H. 4482 -- Reps. Snow, Riser and Law: AN ACT TO AMEND SECTION 50-17-1110, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO DEFINITIONS PERTAINING TO THE POINT SYSTEM FOR VIOLATIONS OF COASTAL FISHERIES LAWS, SO AS TO INCLUDE STAMPS AS WELL AS LICENSES AND
(R441) H. 4591 -- Reps. A. Young, Sharpe, Wofford, G. Bailey, Cato, Davenport, Allison, Robinson, Meacham, Witherspoon, Vaughn, Gamble, Sturkie, Haskins, Riser, Fair, Thomas, Klauber and Koon: AN ACT TO AMEND ACT 582 OF 1990, RELATING TO, AMONG OTHER THINGS, THE APPLICATION OF ABOVEGROUND STORAGE PROVISIONS REGARDING PETROLEUM PRODUCTS, SO AS TO PROVIDE THAT, FOR THE PURPOSES OF CERTAIN PROVISIONS OF LAW, THE TERM "SERVICE STATION" DOES NOT INCLUDE ANY UTILITY STORAGE TANK FACILITIES WHICH SERVICE UTILITY OPERATIONS, INCLUDING VEHICLES, LOCOMOTIVES, OR EQUIPMENT.
(R442) H. 4596 -- Rep. Hodges: AN ACT TO AMEND SECTION 58-5-10, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO DEFINITIONS UNDER THE LAW ON GAS, HEAT, WATER, SEWERAGE COLLECTION AND DISPOSAL, AND STREET RAILWAY COMPANIES, SO AS TO REDEFINE "PUBLIC UTILITY".
(R443) H. 5002 -- Labor, Commerce and Industry Committee: A JOINT RESOLUTION TO APPROVE REGULATIONS OF THE BOARD OF REGISTRATION FOR PROFESSIONAL ENGINEERS & LAND SURVEYORS, RELATING TO REGISTRATION OF TAC/ABET FOUR-YEAR ENGINEERING TECHNOLOGY GRADUATES THUS ESTABLISHING A TWO-TIER CATEGORY REGISTRATION DESIGNATION, DESIGNATED AS REGULATION DOCUMENT NUMBER 1699, PURSUANT TO THE PROVISIONS OF ARTICLE 1, CHAPTER 23, TITLE 1 OF THE 1976 CODE.
(R444) H. 5032 -- Reps. Boan and Hodges: A JOINT RESOLUTION TO PROVIDE THAT THE SCHOOL DAY OF SEPTEMBER 7, 1993, MISSED BY THE STUDENTS OF KERSHAW ELEMENTARY SCHOOL AND BUFORD HIGH SCHOOL OF THE LANCASTER COUNTY SCHOOL DISTRICT AND THE SCHOOL DAYS OF SEPTEMBER 7 AND 8, 1993, MISSED BY STUDENTS OF CLINTON ELEMENTARY SCHOOL AND LANCASTER HIGH SCHOOL OF
At 11:58 A.M. the House resumed, the SPEAKER Pro Tempore in the Chair.
Debate was resumed on the following Bill, the pending question being the consideration of Amendment No. 1, Rep. G. BROWN having the floor.
S. 920 -- Senators Leventis, J. Verne Smith, Thomas, Courson, Passailaigue, Giese, Lander, Reese, Rose and Mescher: A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 12-43-232 SO AS TO PROVIDE THAT REAL PROPERTY DOES NOT QUALIFY AS AGRICULTURAL REAL PROPERTY UNLESS THE TRACT IS FIVE ACRES OR MORE IN THE CASE OF TIMBERLAND AND TEN ACRES OR MORE FOR OTHER THAN TIMBERLAND, TO PROVIDE THAT THE TEN-ACRE REQUIREMENT DOES NOT APPLY IF THERE IS AT LEAST ONE THOUSAND DOLLARS OF GROSS FARM INCOME FOR AT LEAST THREE OF THE FIVE TAXABLE YEARS PRECEDING THE APPLICATION FOR AGRICULTURAL USE, TO MAKE NEW OWNERS OF LESS THAN TEN ACRES ELIGIBLE FOR AGRICULTURAL USE SUBJECT TO THE ROLLBACK TAX IF THEY FAIL TO MEET THE SAME INCOME REQUIREMENTS IN THE FIRST FIVE YEARS OF OPERATION, TO AUTHORIZE THE ASSESSOR TO OBTAIN TAX INFORMATION AND THE AGRICULTURE STABILIZATION AND CONSERVATION SERVICE FARM IDENTIFICATION NUMBER TO VERIFY APPLICATIONS, TO PROVIDE THAT LAND IDLE UNDER LAND RETIREMENT PROGRAMS QUALIFIES FOR AGRICULTURAL USE IF OTHERWISE ELIGIBLE, TO PROVIDE THAT IN THE CASE OF LEASE OPERATIONS, THE LESSOR OR LESSEE SHALL MEET THE REQUIREMENTS, AND TO REQUIRE APPLICANTS FOR AGRICULTURAL USE OR THE SPECIAL ASSESSMENT RATIO FOR
The Ways and Means Committee proposed the following Amendment No. 1 (JIC\5907HTC.94), which was adopted:
Amend the bill, as and if amended, by striking all after the enacting words and inserting:
/SECTION 1. Article 3, Chapter 43, Title 12 of the 1976 Code is amended by adding:
"Section 12-43-232. In addition to all other requirements for real property to be classified as agricultural real property, the property must meet the following requirements:
(1) (a) If the tract is used to grow timber, the tract must be five acres or more. Tracts of timberland of less than five acres which are contiguous to or are under the same management system as a tract of timberland which meets the minimum acreage requirement are treated as part of the qualifying tract. Tracts of timberland of less than five acres are eligible to be agricultural real property when they are owned in combination with other tracts of nontimberland agricultural real property that qualify as agricultural real property. For the purposes of this item, tracts of timberland must be devoted actively to growing trees for commercial use.
(b) A tract which meets the acreage requirement of subitem (a) of this item devoted to growing Christmas trees is considered timberland. A Christmas tree tract not meeting the acreage requirement qualifies as agricultural property if the landowner reports gross income from Christmas trees that meets the income test provided in item (3) of this section, mutatis mutandis.
(2) For tracts not used to grow timber as provided in item (1) of this section, the tract must be ten acres or more. Nontimberland tracts of less than ten acres which are contiguous to other such tracts which, when added together, meet the minimum acreage requirement, are treated as a qualifying tract. For purposes of this item (2) only, contiguous tracts
(3) (a) Nontimberland tracts not meeting the acreage requirement of item (2) qualify as agricultural real property if the person making the application required pursuant to Section 12-43-220(d)(3) reported at least one thousand dollars of gross farm income on his federal income tax return Schedule E or F for at least three of the five taxable years preceding the year of the application. The assessor may require the applicant (i) to give written authorization consistent with privacy laws allowing the assessor to verify farm income from the Department of Revenue and Taxation or the Internal Revenue Service and (ii) to provide the Agriculture Stabilization and Conservation Service (ASCS) farm identification number of the tract and allow verification with the ASCS office.
(b) An owner making an initial application required pursuant to Section 12-43-220(d)(3) for a nontimberland tract of less than ten acres may claim the property as agricultural real property for each year for the first five years of operation if he files federal income tax returns reporting at least one thousand dollars of gross farm income on Schedule E or F in at least three of the first five years. The assessor may require the new owner (i) to give written authorization consistent with privacy laws allowing the assessor to verify farm income from the Department of Revenue and Taxation or the Internal Revenue Service and (ii) to provide the Agriculture Stabilization and Conservation Service (ASCS) farm identification number of the tract and allow verification with the ASCS office.
If the new owner fails to meet the income requirements in the five-year period, the tract is not considered agricultural real property and is subject to the rollback tax.
(c) Real property idle under a federal or state land retirement program or property idle pursuant to accepted agricultural practices is agricultural real property if the property otherwise would have qualified as such property subject to satisfactory proof to the assessor.
(d) Unimproved real property subject to a perpetual conservation easement as provided in Chapter 8 of Title 27 must be classified as agricultural real property.
(e) A nontimberland tract that does not meet the acreage or income requirements of this section to be classified as agricultural real property must nevertheless be classified as agricultural real property if the current owner or an immediate family member of the current owner has owned
The property must continue to be classified as agricultural real property until the property is applied to some other use or until the property is transferred to other than an immediate family member, whichever occurs first. For purposes of this subitem, `immediate family' is a person related to the current owner within the third degree of consanguinity or affinity and a trust all of whose noncontingent beneficiaries are related to the grantor of the trust within the third degree of consanguinity or affinity.
(4) In the case of rented or leased agricultural real property, either the lessor or the lessee shall meet the requirements of this section.
(5) (a) On the application required pursuant to Section 12-43-220(d)(3), the owner or his agent shall certify substantially as follows: Subject to the penalty provided in Section 12-43-340, either:
(i) `I certify that the property which is the subject of this application meets the requirements to qualify as agricultural real property as of January first of the current tax year'; or
(ii) `I certify that the property which is the subject of this application meets the requirements to qualify as agricultural real property and for the special assessment ratio for certain agricultural real property as of January first of the current tax year.'
(b) If it is determined that the property for which the certification was made did not meet the requirements to qualify for agricultural use classification at the time the certification was made, the property which is the subject of the certification is denied agricultural use value for the property tax year or years in question and in lieu of the rollback tax, the tax on the property for each tax year in question must be recalculated using fair market value, the appropriate assessment ratio, and the appropriate millage. There must be deducted from the recalculated tax liability any taxes paid for the year and the penalties provided pursuant to Section 12-45-180 must be added to the balance due. Interest at the rate of one percent a month must be added to the unpaid taxes calculated from the last penalty date."
SECTION 2. Article 3, Chapter 43, Title 12 of the 1976 Code is amended by adding:
"Section 12-43-340. It is unlawful for a person knowingly and wilfully to make a false statement on the application required pursuant to Section 12-43-220(d)(3) to a county assessor for the classification of property as agricultural real property or for the special assessment ratio for certain agricultural real property. A person violating the provisions
SECTION 3. Section 12-43-220(d)(3) of the 1976 Code, as last amended by Section 219, Act 181 of 1993, is further amended to read:
"(3) Agricultural real property does not come within the provisions of this section unless the owners of the real property or their agents make a written application therefor on or before May first of the first penalty date for taxes due for the first tax year in which the special assessment is claimed. The application for the special assessment must be made to the assessor of the county in which the agricultural real property is located, on forms provided by the county and approved by the department and a failure to apply constitutes a waiver of the special assessment for that year. The governing body may extend the time for filing upon a showing satisfactory to it that the person had reasonable cause for not filing on or before May first the first penalty date. No additional annual filing is required while the use classification of the property is unchanged. The owner shall notify the assessor within six months of a change in use. For failure to notify the assessor of a change in use, in addition to any other penalties provided by law, a penalty of ten percent and interest at the rate of one-half of one percent a month must be paid on the difference between the amount that was paid and the amount that should have been paid, but not less than thirty dollars nor more than the current year's taxes."
SECTION 4. Article 3, Chapter 43, Title 12 of the 1976 Code is amended by adding:
"Section 12-43-215. When owner-occupied residential property assessed pursuant to Section 12-43-220(c) is valued for purposes of ad valorem taxation, the value of the land must be determined on the basis that its highest and best use is for residential purposes."
SECTION 5. Real property initially classified as agricultural real property and made ineligible for that classification by the provisions of Section 12-43-232 of the 1976 Code, as added by this act, is not subject to rollback tax.
SECTION 6. Notwithstanding the provisions of Section 12-43-220(d) of the 1976 Code, every owner of property classified as agricultural real property for property tax year 1994 must reapply to the appropriate county assessor to maintain agricultural use classification for property tax years after 1994 in the manner provided in Section 12-43-220(d) of the 1976 Code as amended by this act. The application must contain the certification provided in Section 12-43-232 of the 1976 Code as added by this act. The county assessor shall send a written notice to every owner
SECTION 7. This act is effective for property tax years beginning after 1994./
Amend title to conform.
Rep. G. BROWN continued speaking.
Rep. KIRSH spoke in favor of the amendment.
Rep. CARNELL moved that the House do now adjourn.
Rep. HUFF demanded the yeas and nays, which were taken resulting as follows:
Those who voted in the affirmative are:
Alexander, M.O. Anderson Askins Bailey, J. Boan Brown, G. Brown, J. Byrd Canty Carnell Cobb-Hunter Elliott Harrelson Harvin Hines Holt Inabinett Jaskwhich Kennedy Klauber Koon Mattos McAbee McKay McLeod McMahand Phillips Rhoad Rudnick Scott Spearman Tucker Whipper White Wilder, D.
Those who voted in the negative are:
Alexander, T.C. Allison Bailey, G. Baker Barber Baxley Brown, H. Cato Clyborne Cooper Cromer Delleney Fulmer Gamble Gonzales Govan Hallman Harrell Harris, J. Harrison Harwell Haskins Houck Huff Hutson Jennings Keegan
Kelley Keyserling Kinon Kirsh Lanford Law Littlejohn Marchbanks McCraw McTeer Meacham Moody-Lawrence Quinn Richardson Riser Robinson Sharpe Sheheen Shissias Simrill Smith, D. Smith, R. Snow Stone Stuart Sturkie Thomas Trotter Vaughn Waites Walker Wells Wilder, J. Wilkes Wilkins Witherspoon Wofford Worley Wright Young, A.
So, the House refused to adjourn.
Rep. HOLT spoke against the amendment.
The SPEAKER Pro Tempore granted Reps. NEILSON and CANTY a leave of absence.
Rep. STURKIE moved immediate cloture on the entire matter.
Rep. CARNELL raised the Point of Order that one hour had not elapsed since a similar motion was made, which point was sustained by the Chair.
Rep. McLEOD was recognized.
Rep. CHAMBLEE moved that the House recede until 2:00 P.M., which was rejected by a division vote of 37 to 55.
Rep. McLEOD spoke against the amendment.
Rep. SIMRILL moved immediate cloture on the entire matter.
Printed Page 5560, May 4
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