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TO AMEND SECTION 56-19-290 OF THE 1976 CODE, RELATING TO THE CONTENTS OF A CERTIFICATE OF TITLE ISSUED BY THE DEPARTMENT OF MOTOR VEHICLES, TO PROVIDE THAT THE TITLE AND BILL OF SALE FOR A MOBILE HOME MUST CONTAIN A STATEMENT ADVISING A PURCHASER OF A MOBILE HOME TO CONSULT WITH THE COUNTY ASSESSOR'S OFFICE TO DETERMINE IF THERE ARE BACK TAXES DUE ON THE MOBILE HOME, AND THE SELLER MUST CERTIFY, UNDER PENALTY OF PERJURY, THAT HE HAS MADE THE PURCHASER AWARE OF ANY TAXES THAT ARE DUE ON THE MOBILE HOME; AND TO AMEND CHAPTER 45, TITLE 12, RELATING TO THE COLLECTION OF TAXES, BY ADDING SECTION 12-45-440, TO PROVIDE THAT THE GOVERNING BODY OF A COUNTY BY RESOLUTION MAY WAIVE BACK TAXES DUE ON A MOBILE HOME, INCLUDING LATE PAYMENT PENALTIES, FOR PROPERTY TAX YEARS BEGINNING AFTER 2009.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 56-19-290 of the 1976 Code is amended to read:
"Section 56-19-290. (A) Each certificate of title issued by the Department of Motor Vehicles shall contain:
The the date issued;
The the name and address of the owner;
The the names and addresses of any lienholders, in the order of priority as shown on the application, and dates of the liens, or if the application is based on a certificate of title, as shown on the certificate;
The the title number assigned to the vehicle;
A a description of the vehicle including, so far as the following data exists: its make, model, vehicle identification number, odometer reading at the time of application, and type of body; and
Any any other data the Department department prescribes.
The certificate of title shall contain forms for assignment and warranty of title by the owner and for reassignment and warranty of title by a dealer and may contain forms for application for a certificate of title by a transferee, the naming of a lienholder and the assignment or release of the security interest of a lienholder.
(B) In addition to the requirements of subsection (A), any certificate of title and a bill of sale for a mobile home issued after December 31, 2009, shall contain, in large bold type, in a conspicuous place, a statement advising a purchaser of a mobile home to consult with the county assessor's office of the county in which the mobile home is located, to determine if there are back taxes due on the mobile home. Also, the title and bill of sale shall contain a place for the seller of a mobile home to certify, under penalty of perjury, that he has made the purchaser aware of any taxes that are due on the mobile home."
SECTION 2. Chapter 45, Title 12 of the 1976 Code is amended by adding:
"Section 12-45-440. Notwithstanding any other provision of law, the governing body of a county by resolution adopted by a majority vote, may waive back taxes due on a mobile home, including late payment penalties, for property tax years beginning after 2009."
SECTION 3. This act takes effect upon approval by the Governor.
This web page was last updated on February 11, 2009 at 2:44 PM