Current Status Bill Number:876 Ratification Number:355 Act Number:370 Type of Legislation:General Bill GB Introducing Body:Senate Introduced Date:19980114 Primary Sponsor:Drummond All Sponsors:Drummond and Alexander Drafted Document Number:jic\5056htc.98 Date Bill Passed both Bodies:19980415 Governor's Action:S Date of Governor's Action:19980526 Subject:Property taxes, collection of; reporting requirements of Comptroller General; Taxation
Body Date Action Description Com Leg Involved ______ ________ _______________________________________ _______ ____________ ------ 19980624 Act No. A370 ------ 19980526 Signed by Governor ------ 19980521 Ratified R355 House 19980415 Read third time, enrolled for ratification House 19980414 Read second time House 19980408 Committee report: Favorable 30 HWM House 19980211 Introduced, read first time, 30 HWM referred to Committee Senate 19980210 Read third time, sent to House Senate 19980205 Read second time Senate 19980204 Committee report: Favorable 06 SF Senate 19980114 Introduced, read first time, 06 SF referred to Committee Senate 19971215 Prefiled, referred to Committee 06 SFView additional legislative information at the LPITS web site.
(A370, R355, S876)
AN ACT TO AMEND SECTION 11-3-60, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO REPORTS OF THE COMPTROLLER GENERAL TO THE GENERAL ASSEMBLY WITH RESPECT TO PROPERTY TAXES COLLECTED, SO AS TO DELETE OBSOLETE LANGUAGE AND REFER TO ALL TAXING ENTITIES; TO AMEND SECTIONS 12-39-140, 12-39-310, AND 12-45-300, RELATING TO THE DUTIES OF COUNTY AUDITORS, SO AS TO DELETE OBSOLETE REQUIREMENTS AND MODERNIZE REPORTING REQUIREMENTS TO THE COMPTROLLER GENERAL; AND TO REPEAL SECTIONS 11-3-190, 12-39-290, AND 12-45-340, RELATING TO OBSOLETE REPORTING AND RECORDKEEPING REQUIREMENTS.
Whereas, the General Assembly notes that numerous changes have been made in local government in South Carolina since the early part of this century; and
Whereas, new laws have been enacted, technological progress has been made, and the art of accounting has changed, all of which have impacted upon the reporting requirements of local governments as well as the State; and
Whereas, many of the laws pertaining to property tax and local financial reporting procedures existing prior to Home Rule have become archaic, irrelevant, and cumbersome since their enactment early in this century and now foster inefficiency, duplication of effort, and a waste of resources; and
Whereas, it is appropriate to amend and repeal those statutes as necessary in order to eliminate unnecessary procedures and reports, to eliminate waste associated with the duplication of effort, and to provide for more pertinent data from those reports found to be necessary. Now, therefore,
Be it enacted by the General Assembly of the State of South Carolina:
Statement
SECTION 1. Section 11-3-60 of the 1976 Code is amended to read:
Section 11-3-60. The Comptroller General shall prepare and present to the General Assembly, at an early period in every session, a correct anddetailed statement of the property taxes collected in each county, municipality, school district, special purpose district, and public service district.
Duties of auditor
SECTION 2. Section 12-39-140 of the 1976 Code is amended to read:
"Section 12-39-140. The auditor, on or before the thirtieth day of September of each year, shall make up and complete the tax books of the county, as required in Section 12-39-150."
Duties of auditor
SECTION 3. Section 12-39-310 of the 1976 Code is amended to read:
"Section 12-39-310. Each county auditor shall respond to all inquiries to him by the Comptroller General regarding the value of real estate of the county and the valuations of the different classes of personal property for taxation, and matters which the Comptroller General considers of interest to the public or of value to him in the discharge of the duties of his office. These responses must be made in the form and must contain the details the Comptroller General may prescribe."
Duties of auditor
SECTION 4. Section 12-45-300 of the 1976 Code is amended to read:
"Section 12-45-300. The auditor shall take from the duplicate previously provided to the treasurer for collection a list of all taxes, assessments, and penalties the treasurer has been unable to collect, describing the property as described on the duplicate, and shall note on it in a marginal column the reasons assigned by the treasurer why the taxesor other charges could not be collected. This list is the delinquent list and must be signed and sworn to by the treasurer before the auditor, who shall record it in a book to be provided for the purpose. In making this list, the delinquencies in each taxing entity must be stated separately. After deducting the amount of taxes, assessments, and penalties returned delinquent, the treasurer shall stand charged with the remainder of the taxes, assessments, and penalties charged on the duplicate."
Repeal
SECTION 5. Sections 11-3-190, 12-39-290, and 12-45-340, all of the 1976 Code, are repealed.
Time effective
SECTION 6. This act takes effect upon approval by the Governor.
Approved the 26th day of May, 1998.