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Bill 4853

                    Current Status

Bill Number:                      4853
Type of Legislation:              General Bill GB
Introducing Body:                 House
Introduced Date:                  20000330
Primary Sponsor:                  Townsend
All Sponsors:                     Townsend, Hayes, Allen, Maddox, Martin, 
                                  W. McLeod, Sharpe, Stille and Witherspoon
Drafted Document Number:          l:\council\bills\gjk\21190sd00.doc
Companion Bill Number:            1308
Residing Body:                    House
Current Committee:                Education and Public Works Committee 21 
                                  HEPW
Subject:                          Motor vehicle property taxes, personal; 
                                  delinquent; Drivers license, registration 
                                  suspension; License plates, Taxation


                        History

Body    Date      Action Description                     Com     Leg Involved
______  ________  ______________________________________ _______ ____________
------  20000407  Companion Bill No. 1308
House   20000330  Introduced, read first time,           21 HEPW
                  referred to Committee


              Versions of This Bill

TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 12-37-2740 SO AS TO REQUIRE THE DEPARTMENT OF PUBLIC SAFETY UPON WRITTEN OR ELECTRONIC NOTIFICATION FROM THE COUNTY TREASURER TO SUSPEND THE DRIVER'S LICENSE AND MOTOR VEHICLE REGISTRATION OF PERSONS WHO ARE DELINQUENT IN PAYING PERSONAL PROPERTY TAXES ON A MOTOR VEHICLE; TO AMEND SECTION 12-37-2675, RELATING TO THE PROHIBITION OF ADDITIONAL TAXES WHEN A MOTOR VEHICLE LICENSE PLATE IS TRANSFERRED, SO AS TO PROVIDE THAT THE PROHIBITION APPLIES IF THE TITLE AND REGISTRATION TO THE VEHICLE FROM WHICH THE TAG WAS REMOVED IS TRANSFERRED TO A NEW OWNER; AND TO AMEND SECTION 56-3-1290, RELATING TO THE TRANSFER OF LICENSE PLATES AND THE APPLICABLE FEE, SO AS TO ALLOW A TRANSFER ONLY IF THE TITLE AND REGISTRATION TO THE VEHICLE FROM WHICH THE LICENSE WAS REMOVED IS TRANSFERRED TO A NEW OWNER.

Be it enacted by the General Assembly of the State of South Carolina:

SECTION 1. (A) The General Assembly finds that $44,957,239.25 is owed in taxes to the state's political subdivisions on 268,613 motor vehicles because of the extension granted the purchasers by Section 12-37-2610 of the 1976 Code. The taxes go unpaid because of the lack of an adequate enforcement procedure to require such persons to timely pay these taxes. The purpose of this section is to provide an enforcement method to ensure payment of the tax.

(B) Article 21, Chapter 37, Title 12 of the 1976 Code is amended by adding:

"Section 12-37-2740. The Department of Public Safety shall suspend the driver's license and motor vehicle registration of a person upon a written or electronic notification from the county treasurer or municipal clerk treasurer stating that property taxes owed by the person on a motor vehicle have not been paid within the time limit prescribed by this article."

SECTION 2. (A) The General Assembly's intention in enacting this section is to provide that a person may transfer a vehicle license from one vehicle to another without a tax increase to the vehicle to which the license is transferred until the expiration date of the license. It is not the intention of the General Assembly that the license be transferred each year between the vehicles so as to escape the payment of the tax on the more valuable vehicle. The purpose of this section is to authorize the transfer and stop this abuse.

(B) Section 12-37-2675 of the 1976 Code, as added by Act 417 of 1994, is amended to read:

"Section 12-37-2675. If a license is transferred from one motor vehicle to another, no tax may be levied on the motor vehicle to which the license was transferred until the license expires if the title and registration to the vehicle from which the license was removed is transferred to a new owner."

(C) Section 56-3-1290 of the 1976 Code, as last amended by Act 497 of 1994, is further amended to read:

"Section 56-3-1290. The department, upon application and the payment of a fee of three dollars, shall transfer the license plate previously assigned to an owner or lessee for one vehicle to another vehicle of the same general type owned or leased by the same person if the title and registration to the vehicle from which the license was removed is transferred to a new owner. Fees paid pursuant to this section must be deposited in the state general fund."

SECTION 3. This act takes effect on the first day of the second month following approval by the Governor.

This web page was last updated on Wednesday, December 9, 2009 at 9:31 A.M.