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Printed Page 1200, Feb. 29
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| B. This section is effective for property tax years beginning after 1995./
Renumber sections & amend totals/title to conform.
Rep. D. SMITH explained the amendment.
Rep. SHEHEEN raised the Point of Order that Amendment No. 228 was out of order as it was not germane.
Rep. D. SMITH argued contra the Point.
SPEAKER Pro Tempore HASKINS stated that the amendment intended to amend Amendment No. 210, but it actually added a new section and he sustained the Point of Order and ruled the amendment out of order.
The SPEAKER granted Rep. J. YOUNG a leave of absence for the remainder of the day.
Rep. ROBINSON proposed the following Amendment No. 233 (Doc Name P:\amend\DKA\3581HTC.96), which was ruled out of order.
Amend the bill, as and if amended, Part II, Permanent Provisions, by adding an appropriately numbered SECTION to read:
TO AMEND THE 1976 CODE BY ADDING SECTION 2-7-125 SO AS TO REQUIRE ANY ACT OR JOINT RESOLUTION OF THE GENERAL ASSEMBLY AUTHORIZING THE IMPOSITION OF A NEW TAX, FEE, OR CHARGE BY A POLITICAL SUBDIVISION TO RECEIVE A TWO-THIRDS MAJORITY VOTE IN EACH HOUSE OF THE GENERAL ASSEMBLY.
Article 1, Chapter 7, Title 2 of the 1976 Code is amended by adding:
Renumber sections & amend totals/title to conform.
Rep. ROBINSON explained the amendment.
Rep. TOWNSEND raised the Point of Order that Amendment No. 233 was out of order as it was not germane.
The SPEAKER sustained the Point of Order and ruled the amendment out of order.
Rep. McABEE proposed the following Amendment No. 235 (Doc Name P:\amend\PFM\8062HTC.96), which was adopted.
Amend the amendment, proposed by Representative Marchbanks, dated February 28, 1996, document number P:\AMEND\PT\2311AC.96, designated amendment number 107, as and if amended, page 7, by inserting a penultimate subsection appropriately lettered to read:
/__. Effective at the time of the repeal of Chapter 47, Title 2 of the 1976 Code, as provided in this section, the duties and functions of the Joint Bond Review Committee are devolved upon the Capital Projects Oversight Committee as established pursuant to Part IA of this act./
Renumber sections & amend totals/title to conform.
Rep. McABEE explained the amendment.
The amendment was then adopted.
Reps. LANFORD and FELDER proposed the following Amendment No. 239 (Doc Name P:\amend\PFM\8059AC.96), which was adopted.
Amend the bill, as and if amended, Part II, by adding an appropriately numbered SECTION to read:
TO AMEND SECTION 35-1-20, AS AMENDED, OF THE 1976 CODE, RELATING TO DEFINITIONS IN THE UNIFORM SECURITIES ACT, SO AS TO REVISE THE DEFINITION OF "SECURITY" TO EXCLUDE TRANSFERABLE CERTIFICATES OF DEPOSIT; AND TO
A. Section 35-1-20(12) of the 1976 Code is amended by adding at the end:
"`Security' does not include a transferable certificate of deposit."
B. Section 35-1-30 of the 1976 Code is amended to read:
"Section 35-1-30. This chapter shall must be administered by the Secretary of State, who shall be is ex officio the Securities Commissioner and who may employ such additional assistants at such salaries as may be authorized by the General Assembly including assistants to assure compliance with the provisions of this title."
C. This section takes effect July 1, 1996./
Renumber sections & amend totals/title to conform.
Rep. LANFORD explained the amendment.
Rep. KIRSH raised the Point of Order that Amendment No. 239 was out of order as it was not germane.
The SPEAKER stated that it did tie back in to the appropriations in Part I and he overruled the Point of Order.
Rep. LANDER spoke in favor of the amendment.
The amendment was then adopted.
Rep. KLAUBER proposed the following Amendment No. 240 (Doc Name P:\amend\PFM\8067JM.96), which was ruled out of order.
Amend Amendment No. 230, as and if amended, by striking it in its entirety.
Renumber sections & amend totals/title to conform.
Rep. KLAUBER explained the amendment.
Rep. SHEHEEN raised the Point of Order that Amendment No. 240 was out of order as it referred to Amendment No. 230 which had been
The SPEAKER sustained the Point of Order and ruled the amendment out of order.
Rep. KEYSERLING proposed the following Amendment No. 215 (Doc Name P:\amend\PT\2298SD.96), which was ruled out of order.
Amend the bill, as and if amended, Part II, by adding a new appropriately numbered SECTION to read:
TO AMEND THE 1976 CODE BY ADDING SECTION 2-7-67 SO AS TO PROVIDE THAT THERE MUST BE A SECTION IN EACH GENERAL APPROPRIATIONS ACT BEGINNING WITH FISCAL YEAR 1997-98 ENTITLED "TAX EXPENDITURES" IN WHICH THE GENERAL ASSEMBLY SPECIFICALLY APPROPRIATES AMOUNTS NOT COLLECTED FOR THAT FISCAL YEAR DUE TO TAX EXEMPTIONS OR LIMITATIONS, TO PROVIDE THAT TO THE EXTENT A TAX EXPENDITURE ARISING FROM A SPECIFIC EXEMPTION OR LIMITATION IS NOT APPROPRIATED, THE EXEMPTION OR LIMITATION IS TERMINATED EFFECTIVE FOR TAXABLE PERIODS BEGINNING AFTER JUNE THIRTIETH OF THE APPLICABLE FISCAL YEAR, AND TO REQUIRE THE DEPARTMENT OF REVENUE DURING 1996 FROM OPERATING EXPENSES APPROPRIATED TO IT IN THE 1996-97 GENERAL APPROPRIATIONS ACT TO PUBLISH CERTAIN INFORMATION RELATING TO "TAX EXPENDITURES".
The 1976 Code is amended by adding:
"Section 2-7-67. For purposes of this section, `tax expenditures' are revenues not collected in a fiscal year because of exemptions or limitations on taxes provided in Chapters 6 and 36 of Title 12. In the annual general appropriations act beginning with fiscal year 1997-98, there must be a section entitled `tax expenditures' in which the General Assembly specifically appropriates amounts not collected for the fiscal year due to these exemptions or limitations and thereby continues in effect the exemption or limitation provided by law. To the extent a tax expenditure arising from a specific exemption or limitation is not appropriated, the exemption or limitation is terminated effective for taxable periods beginning after June thirtieth of the applicable fiscal year.
The Department of Revenue on July 4, 1996, and on the day before the beginning of the 1997 Session of the General Assembly from the funds appropriated to it for operating expenses, as contained in Part 1, SECTION 63, page 372, line 11, of the 1996-97 General Appropriations
Renumber sections & amend totals/title to conform.
Rep. KEYSERLING explained the amendment.
Rep. SIMRILL raised the Point of Order that Amendment No. 215 was out of order as it was not germane.
Rep. KEYSERLING argued contra the Point.
The SPEAKER sustained the Point of Order and ruled the amendment out of order.
Reps. H. BROWN and WILKINS proposed the following Amendment No. 234 (Doc Name P:\amend\DKA\3570HTC.96), which was adopted.
Amend the bill, as and if amended, Part II, Permanent Provisions, by adding an appropriately numbered section to read:
TO AMEND THE 1976 CODE BY ADDING SECTIONS 6-1-60, AND 59-73-35 SO AS TO IMPOSE LIMITS ON CERTAIN PROPERTY TAX MILLAGE INCREASES IMPOSED BY SPECIAL PURPOSE OR PUBLIC SERVICE DISTRICTS AND ON THE USE OF NEW REVENUE SOURCES FOR OPERATING PURPOSES AND TO PROVIDE EXCEPTIONS; AND TO IMPOSE LIMITS ON CERTAIN PROPERTY TAX MILLAGE INCREASES IMPOSED BY THE GOVERNING BODIES AUTHORIZED BY LAW TO LEVY SCHOOL TAXES AND ON THE USE OF NEW REVENUE SOURCES FOR OPERATING PURPOSES AND TO PROVIDE EXCEPTIONS; TO MAKE THE PAYMENT OF REIMBURSEMENTS FOR HOMESTEAD EXEMPTIONS CONDITIONAL ON THESE ENTITIES CERTIFYING IN WRITING TO THE COMPTROLLER GENERAL THAT THEY HAVE MET THESE REQUIREMENTS.
A. Chapter 1, Title 6 of the 1976 Code is amended by adding:
"Section 6-1-60. (A) The governing body authorized by law to levy special purpose or public service district taxes may not increase the millage rate imposed for operating purposes above the rate imposed for such purposes for the prior tax year. The millage rate, however, may be increased by the percentage increase in the Consumer Price Index upon a three-fifths vote of the governing body authorized by law to levy special purpose or public service district taxes. Notwithstanding the limitation upon millage rate increases contained in this subsection and only to the
(1) in response to a natural or environmental disaster as declared by the Governor;
(2) to offset a prior year's deficit, as required by Section 7, Article X of the South Carolina Constitution; or
(3) to raise the revenue necessary to comply with judicial mandates requiring the use of special purpose or public service district funds, personnel, facilities, or equipment.
(B) The millage rate may be further increased upon a two-thirds vote of the governing body authorized by law to levy special purpose or public service district taxes. Any new sources of revenues for operating purposes must be approved by a two-thirds vote of the governing body authorized by law to levy special purpose or public service district taxes. However, if the governing body has fewer than six members, a three-fifths vote is required.
(C) The restriction contained in this section does not affect millage which is levied to pay bonded indebtedness or payments for real property purchased using a lease-purchase agreement or used to maintain a reserve account.
(D) The provisions of this section may not be construed to amend or repeal any existing provision of law limiting the fiscal autonomy of a special purpose or public service district to the extent those limitations are more restrictive than the provisions of this section.
(E) Notwithstanding any other provision of law, no reimbursement otherwise due a special purpose or public service district pursuant to Section 12-37-270 may be paid unless the governing body authorized by law to levy special purpose or public service district taxes certifies in writing to the Comptroller General that the district shall comply with the requirements of this section."
B. Chapter 73, Title 59 of the 1976 Code is amended by adding:
"Section 59-73-35. (A) The governing body authorized by law to levy school taxes may not increase the millage rate imposed for operating purposes above the rate imposed for such purposes for the prior tax year. (B) The millage rate, however, may be increased by the percentage increase in the Consumer Price Index upon a three-fifths vote of the governing body authorized by law to levy school taxes of the school district. Notwithstanding the limitation upon millage rate increases
(1) to meet the minimum required local Education Finance Act inflation factor as projected by the State Budget and Control Board, Office of Research and Statistics, and the per pupil maintenance of effort requirement of Section 59-21-1030;
(2) in response to a natural or environmental disaster as declared by the Governor;
(3) to offset a prior year's deficit, as required by Section 7, Article X of the South Carolina Constitution; or
(4) to raise the revenue necessary to comply with judicial mandates requiring the use of school district funds, personnel, facilities, or equipment.
(C) Notwithstanding any other provision of law, the millage rate may be increased upon a two-thirds vote of the governing body authorized by law to levy school taxes of the school district. Any new sources of revenues for operating purposes must be approved by a two-thirds vote of the governing body authorized by law to levy school taxes of the school district.
(D) The restriction contained in this section does not affect millage which is levied to pay bonded indebtedness or payments for real property purchased using a lease-purchase agreement or used to maintain a reserve account. Nothing in this section prohibits the use of energy-saving performance contracts as provided in Section 48-52-670.
(E) The provisions of this section may not be construed to amend or repeal any existing provision of law limiting the fiscal autonomy of a school district to the extent those limitations are more restrictive than the provisions of this section.
(F) The provisions of this section do not apply to a school district in which any increase in the ad valorem school tax levy for a particular year must be approved by the qualified electors of the school district in a referendum.
(G) Notwithstanding any other provision of law, no reimbursement otherwise due a school district pursuant to Section 12-37-270 may be paid unless the governing body authorized by law to levy school taxes certifies in writing to the Comptroller General that the district shall comply with the requirements of this section."
C. This section takes effect January 1, 1997./
Renumber sections & amend totals/title to conform.
Rep. H. BROWN explained the amendment.
Rep. SHEHEEN raised the Point of Order that Amendment No. 234 was out of order as it was not germane in that it did not tie to school funding and there was no line item.
Rep. H. BROWN argued contra the Point citing Section 68A, Page 381, Line 9.
Rep. SHEHEEN stated that there was no school district money there. He further stated that the school districts did not receive reimbursements but the county governments did and that the amendment attempted to make school districts comply with the law in order for county government to be reimbursed.
The SPEAKER stated that the actual statute stated the Comptroller General from the general fund of the State shall annually pay to the county treasurer the county from which the dwelling is situated for the account of each county, school district or special district and a sum equal to the amount of taxes which were not collected.
Rep. SHEHEEN stated that he was referring to the statute and it needed to refer to Part I of the Appropriations Bill.
The SPEAKER stated that it actually went into an account for the county or school district.
Rep. SHEHEEN stated that it went to the county treasurer and not to the school district itself.
Rep. H. BROWN stated that there were two other lines that dealt with refunding money in homestead exemption in Section 68A, Page 381.
Rep. SHEHEEN stated that the other amendment was germane because counties and municipalities
received aid to subdivisions and as long as they certified, that they were in compliance with the law. He
further stated that under this amendment that no school district receive any money out of the line items
being referred to.
He further stated that Rep. Brown attempted to make the amendment germane by requiring the school
district to certify that the county is in compliance.
The SPEAKER stated that the distinction being made was not persuasive and based on the prior ruling today that he would overrule the Point of Order.
Rep. H. BROWN continued speaking.
The SPEAKER granted Reps. WRIGHT and J. BROWN a leave of absence for the remainder of the day.
Rep. SHEHEEN moved to table the amendment.
Rep. H. BROWN demanded the yeas and nays, which were taken resulting as follows:
Those who voted in the affirmative are:
Anderson Askins Baxley Breeland Brown, G. Brown, T. Byrd Canty Cave Clyburn Cobb-Hunter Davenport Felder Govan Harris, J. Harris, P. Harvin Hines, J. Hodges Howard Hutson Inabinett Jennings Keyserling Lanford Lee Lloyd Mason McCraw McMahand McTeer Moody-Lawrence Neal Neilson Phillips Rhoad Richardson Rogers Scott Sheheen Spearman Stille Stuart Townsend Tucker Whipper, L. Whipper, S. White Wilkes
Those who voted in the negative are:
Bailey Brown, H. Cain Cato Chamblee Cotty Dantzler Delleney Easterday Fleming Fulmer Gamble Hallman Harrell Harrison Haskins Keegan Kelley Kinon Kirsh Klauber Knotts Koon Law Limbaugh Limehouse Littlejohn Loftis Marchbanks McKay Meacham Quinn Rice Riser Robinson Sandifer
Seithel Sharpe Shissias Smith, D. Smith, R. Stoddard Thomas Tripp Trotter Vaughn Waldrop Walker Wells Whatley Wilder Wilkins Witherspoon Wofford Worley Young-Brickell
So, the House refused to table the amendment.
I was out of the chamber and was unable to cast my vote. I would have voted not to table.
Rep. J. GARY SIMRILL
Rep. ROGERS spoke against the amendment.
Rep. HASKINS spoke in favor of the amendment.
Rep. RICHARDSON raised the Point of Order that Amendment No. 234 was out of order as it would require a two-thirds vote in accordance with the Constitution.
The SPEAKER stated that he would rule on the Point of Order later.
Rep. HODGES spoke against the amendment.
The SPEAKER stated that he would overrule the Point of Order raised on Amendment No. 234 raised by Rep. RICHARDSON.
The question then recurred to the adoption of the amendment.
Rep. ROGERS demanded the yeas and nays, which were taken resulting as follows:
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