South Carolina General Assembly
115th Session, 2003-2004

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Indicates Matter Stricken
Indicates New Matter

H. 4467

STATUS INFORMATION

General Bill
Sponsors: Reps. Vaughn, Altman, Kirsh, Leach and Mahaffey
Document Path: l:\council\bills\ggs\22316htc04.doc

Introduced in the House on January 13, 2004
Currently residing in the House Committee on Ways and Means

Summary: Property tax reassessment, tax notices to include projections of the following year's tax

HISTORY OF LEGISLATIVE ACTIONS 

     Date      Body   Action Description with journal page number
-------------------------------------------------------------------------------
  12/17/2003  House   Prefiled
  12/17/2003  House   Referred to Committee on Ways and Means
   1/13/2004  House   Introduced and read first time HJ-84
   1/13/2004  House   Referred to Committee on Ways and Means HJ-84

View the latest legislative information at the LPITS web site

VERSIONS OF THIS BILL

12/17/2003

(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

A BILL

TO AMEND SECTION 12-45-70, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE TIME FOR PAYING PROPERTY TAXES AND THE REQUIREMENT FOR TAX NOTICES AND RECEIPTS, SO AS TO REQUIRE THE TAX NOTICE FOR THE PROPERTY TAX YEAR BEFORE THE PROPERTY TAX YEAR IN WHICH THE VALUES DETERMINED IN THE COUNTYWIDE ASSESSMENT AND EQUALIZATION PROGRAM ARE IMPLEMENTED, TO CONTAIN A NOTICE PROJECTING THE PROPERTY TAX DUE ON THE PROPERTY FOR THE IMPLEMENTATION TAX YEAR USING THE REVISED VALUES AND THE ROLLBACK MILLAGE.

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

SECTION    1.    Section 12-45-70 of the 1976 Code is amended by adding a new paragraph at the end to read:

"( )    The tax notice for real property for the last property year before the implementation in the county of revised values determined in the countywide assessment and equalization program conducted pursuant to Section 12-43-217 must contain a projected property tax for the parcel for the succeeding property tax year using the value determined in the program and the millage rate applicable for the property tax year of the tax notice, but rolled back in the manner provided in Section 12-37-251(E)."

SECTION    2.    This act takes effect upon approval by the Governor and applies for tax notices for property tax year beginning after 2004.

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