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Senators ROSE and HAYES proposed the following Amendment No. 15 (3901R019.MTR), which was withdrawn:

Amend the bill, as and if amended, by adding an appropriately numbered new SECTION to read:

/SECTION . Chapter 1, Title 6 of the 1976 Code is amended by adding:

"Section 6-1-75. In a reassessment year, the governing body of a political subdivision may only collect ad valorem taxes on that portion of the assessed value of real property which does not exceed the assessed value of the property in the prior reassessment plus an amount equal to the percentage increase in the consumer price index since the prior reassessment multiplied by the value of the property in the prior reassessment. However, the tax which would have been due but for operation of this section less the tax authorized by this section may be imposed as a lien against the taxpayer's property and collected upon sale of the property. For the purposes of this section, `consumer price index' means the consumer price index as certified by the State Budget and Control Board."/

Amend title to conform.

On motion of Senator ROSE, with unanimous consent, Amendment No. 15 was withdrawn.

On motion of Senator McCONNELL, with unanimous consent, Amendment No. 4, which was previously proposed and printed in the Journal of Monday, May 29, 1995, was withdrawn.

Senators WILSON and THOMAS proposed the following Amendment No. 5 (BBM\10332HTC.95):

Amend the bill, as and if amended, by adding an appropriately numbered SECTION to read:

/A. (1) Article 3, Chapter 43, Title 12 of the 1976 Code is amended by adding:

"Section 12-43-217. Notwithstanding any other provision of law, once every fourth year each county or the State shall appraise and equalize those properties under its jurisdiction. Upon completion of the

(2) Subsection (A) of Section 12-45-75 of the 1976 Code, as added by Act 443 of 1994, is amended to read:

"(A) The governing body of a county may by ordinance allow a taxpayer to elect to pay all ad valorem taxes on real property located in the county in quarterly installments. No installment election is allowed for taxes paid through an escrow account.

The ordinance must specify the installment due dates and it may provide for installments due and payable before January fifteenth, but the final installment due date must be January fifteenth. The ordinance may provide for a service charge of not more than two dollars on installment payments. For purposes of payment and collection, these service charges are deemed property taxes. The ordinance may not provide penalties for late installments."

B. Article 1, Chapter 9, Title 4 of the 1976 Code is amended by adding:

"Section 4-9-142. (A) The governing body of a county may not increase the millage rate and fee rates imposed for operating purposes, excluding utilities, above the rates imposed for such purposes for the prior tax year. However, the millage rate and fee rates may be increased by the percentage increase in the Consumer Price Index upon a three-fifths vote of the governing body of the county. Notwithstanding the limitation upon millage rate and fee rate increases contained in this subsection, the millage rate and fee rates may be increased for the following purposes:

(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 to offset a deficit in providing a service or function which is funded through the imposition of fees by increasing such fees in an amount necessary to cover that deficit; or

(3) to raise the revenue necessary to comply with judicial mandates requiring the use of county funds, personnel, facilities, or equipment.

(B) Notwithstanding any provision of the law to the contrary, the millage rate and fee rates may be further increased upon a two-thirds vote of the governing body. Any new sources of revenues for operating purposes must be approved by a two-thirds vote of the governing body of

(C) The restriction contained in this section shall 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."

C. Article 1, Chapter 21, Title 5 of the 1976 Code is amended by adding:

"Section 5-21-70. (A) The governing body of a municipality may not increase the millage rate and fee rates, excluding utilities, imposed for operating purposes above the rate and fee rates imposed for such purposes for the prior tax year. However, the millage rate and fee rates may be increased by the percentage increase in the Consumer Price Index upon a three-fifths vote of the governing body of the municipality. Notwithstanding the limitation upon millage rate and fee rate increases contained in this subsection, the millage rate and fee rates may be increased for the following purposes:

(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 to offset a deficit in providing a service or function which is funded through the imposition of fees by increasing such fees in an amount necessary to cover that deficit; or

(3) to raise the revenue necessary to comply with judicial mandates requiring the use of municipal funds, personnel, facilities, or equipment.

(B) Notwithstanding any provision of the law to the contrary, the millage rate and fee rates may be further increased upon a two-thirds vote of the governing body. Any new sources of revenues for operating purposes must be approved by a two-thirds vote of the governing body of the municipality. However, if the governing body has fewer than six members, a three-fifths vote is required.

(C) The restriction contained in this section shall 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 will prohibit the use of energy-saving performance contracts as provided in Section 48-52-670."

D. Article 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

(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 shall 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 public or special purpose district to the extent those limitations are more restrictive than the provisions of this section."

E. 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 may, however, 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 contained in this subsection, the millage rate may be increased for the following purposes:

(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 provision of law to the contrary, 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 shall 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."

F. Article 3, Chapter 43, Title 12 of the 1976 Code is amended by adding:

"Section 12-43-350. Affected political subdivisions must use a tax bill which must contain standard information and include the following:

(1) name and address of owner;

(2) tax map number;

(3) location of property;

(4) appraised value;

(5) assessed value;

(6) assessed ratio;

(7) millage for each tax district;

(9) total tax liability for current year;

(10) state property tax relief benefit (savings);

(11) local option sales tax credit."

G. Chapter 1, Title 6 of the 1976 Code is amended by adding:

"Section 6-1-80. (A) The counties, municipalities, special purpose, or public service and school districts of this State must provide notice to the public by advertising the public hearing before the adoption of its budget for the next fiscal year in the nonclassified section in at least one South Carolina newspaper of general, audited circulation in the area. The public hearing must give the residents of the jurisdiction the opportunity to express their concerns and to provide ideas or input for discussion by the local governing entity. This notice must be given not less than fifteen days in advance of the public hearing, and must be a minimum of two columns by ten inches (four and one-half by ten inches) with at least a twenty-four point headline.

(B) The notice shall include the following:

(1) the governing entity's name;

(2) the time, date, and location of the public hearing on the budget;

(3) the total, actual, and projected expenditures of the current operating fiscal year in the budget of the governing entity;

(4) the proposed total projected operating expenditures for the next fiscal year as proposed in next year's budget for the governing entity;

(5) the proposed or estimated percentage change in operating budgets between the current fiscal year and the proposed budget;

(6) the total, actual, and projected revenue of all property taxes in dollars for the current fiscal year budget;

(7) the proposed total projected revenue of all property taxes in dollars for the proposed budget;

(8) the millage for the current fiscal year;

(9) the proposed millage as proposed in the budget for the next fiscal year;

(10) the rollback millage rate, computed by dividing the current year's property tax revenues by the budget year property tax assessment base;

(11) any new fees or taxes that would affect more than five percent of the total proposed budget; and

(12) estimated local option sales tax credit, if applicable.

(C) The requirements of this section apply in the preparation of annual budget and supplemental appropriations. When the counties, municipalities, and special purpose or public service districts, and school

H. There shall be established a committee which shall be known as the "Joint Ad Hoc Committee on Unfunded Mandates" (hereinafter the "committee"). The committee shall be composed of three members appointed from the House of Representatives by the Speaker of the House of Representatives, three members appointed from the Senate by the President of the Senate, and three members appointed by the Governor. The committee shall investigate and review the role of unfunded mandates and their impact on the counties of this State. The committee shall hold public hearings and report to the General Assembly with specific recommendations on the repeal or modification of all unfunded mandates in existence as of July 1, 1995. The committee's consideration of unfunded mandates shall include, but is not limited to, those mandates imposed by statute, regulation, and judicial interpretation. The committee shall issue a report and make its recommendations to the General Assembly prior to the commencement of the Second Session of the 111th General Assembly. Upon issuing its report, the committee terminates.

I. The 1976 Code is amended by adding:

"Section 12-47-75. If a taxpayer or his agent pays property taxes in error, or the payment is erroneously credited, the treasurer shall credit the amount paid against the actual liability of the taxpayer for the tax year in question. This section applies for any tax year for which proof is provided."

J. (1) The first paragraph of Section 12-43-220(c) of the 1976 Code, as last amended by Act 164 of 1993, is further amended to read:

"The legal residence and not more than five acres contiguous thereto, when owned totally or in part in fee or by life estate and occupied by the owner of the interest, is taxed on an assessment equal to four percent of the fair market value of the property. If residential real property is held in trust and the income beneficiary of the trust occupies the property as a residence, then the assessment ratio allowed by this item applies if the trustee certifies to the assessor that the property is occupied as a residence by the income beneficiary of the trust. When the legal residence is located on leased or rented property and the residence is owned and occupied by the owner of a residence on leased property, even though at the end of the lease period the lessor becomes the owner of the residence, the assessment for the residence is at the same ratio as provided in this item. If the lessee of property upon which he has located his legal residence is liable for

To qualify for this special assessment ratio, the owner-occupant must have actually occupied the residence, prior to the date of application, for some period during the tax year and remain an owner-occupant at the time of application. However, when a new or renovated residential property has been certified for occupancy after the beginning of a tax year, the property must be assessed as provided in item (e) on the unimproved value of the property."

(2) This section takes effect upon approval by the Governor and applies with respect to property tax years beginning after 1994.

K. Section 11-11-440(A) of the 1976 Code is amended to read:

"(A) The General Assembly may not provide for any general tax increase or enact new general taxes in the permanent provisions of the State General Appropriation Act or acts supplemental thereto, and any such general tax increases or new general taxes must be enacted only by separate act passed by a vote of at least two-thirds of the members of each house."

L. Notwithstanding the provisions of Section 12-43-220(d)(3) of the 1976 Code, the deadline for filing for agricultural use value for property owned as of December 31, 1993, is extended to January 15, 1996.

M. This section takes effect upon approval by the Governor./

Renumber sections to conform.

Amend title to conform.

Senator WILSON explained the amendment.

Senator THOMAS raised a Point of Order under the provisions of H. 4239, the Sine Die Adjournment Resolution, that inasmuch as it was 5:00 P.M. the time had come for the Senate to stand adjourned.

The PRESIDENT sustained the Point of Order.

Debate was interrupted by adjournment, Senator WILSON retaining the floor.

On motion of Senator ELLIOTT, with unanimous consent, the appointment of Mr. McDowell as magistrate for Horry County would be confirmed upon receipt of the appointment from the Governor with the requisite forms.

Having received a favorable report from the Dillon County Delegation, the following appointment was confirmed in open session:

Initial Appointment, Dillon County Magistrate, with term to commence April 30, 1994, and to expire April 30, 1998:

Honorable John R. Davis, Post Office Box 306, Latta, S.C. 29565 VICE Robert J. McBryde, Jr.

Having received a favorable report from the York County Delegation, the following appointment was confirmed in open session:

Initial Appointment, York County Magistrate, with term to commence April 30, 1995, and to expire April 30, 1999:

Mr. W. Thomas Massey, 5667 Chadwick Court, Rock Hill, S.C. 29732 VICE Frederick G. McCrorey

Having received a favorable report from the Fairfield County Delegation, the following appointment was confirmed in open session:

Reappointment, Fairfield County Magistrate, with term to commence April 30, 1995, and to expire April 30, 1999:

Honorable Ernestine M. Rabb, Route 1, Box 148, Jenkinsville, S.C. 29065

Initial Appointment, Anderson County Magistrate, with term to commence April 30, 1995, and to expire April 30, 1999:

Honorable James A. Cox, 208 Mills Street, West Pelzer, S.C. 29669 VICE John W. Rogers (retired)

Having received a favorable report from the Dorchester County Delegation, the following appointments were confirmed in open session:

Reappointments, Dorchester County Voter Registration Board, with terms to commence March 15, 1994, and to expire March 15, 1996:

Mr. Orion P.D. Canant, 133 Axtell Drive, Summerville, S.C. 29485

Ms. Martha H. Hollis, 113 Pelican Street, Ladson, S.C. 29456

Mr. Harry J. Limehouse, Post Office Box 142, Summerville, S.C. 29484

Mr. Raymond L. Garvin, Post Office Box 657, St. George, S.C. 29477

Initial Appointment, Dorchester County Voter Registration Board, with term to commence March 15, 1994, and to expire March 15, 1996:

At-Large:

Mr. Eric Britt, Apartment C-8, 1225 Boone Hill Road, Summerville, S.C. 29483 VICE Jacqueline K. Knight

Reappointments, Dorchester County Magistrates, with terms to commence April 30, 1995, and to expire April 30, 1999:

Honorable Troy Guerard Knight, Post Office Box 1372, Summerville, S.C. 29484

Honorable Rodney W. Profit, 219 Towhee Drive, Summerville, S.C. 29485

Honorable Victor Glenn Stephens, 127 Bishopville Road, St. George, S.C. 29477

Honorable Charlene C. Snowden, 304 Woodland Drive, Summerville, S.C. 29485

Initial Appointments, Dorchester County Magistrates, with terms to commence April 30, 1995, and to expire April 30, 1999:

Mr. Raymond McMillan, 304 Hudson Road, St. George, S.C. 29477 VICE Cranston Pinckney (retired)

Mr. Larry R. Kennedy, 9 Hummingbird Lane, Summerville, S.C. 29483 VICE Joseph Whitney Cunningham

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