South Carolina General Assembly
120th Session, 2013-2014

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H. 3463

STATUS INFORMATION

General Bill
Sponsors: Rep. Hamilton
Document Path: l:\council\bills\bbm\10828htc13.docx

Introduced in the House on January 30, 2013
Currently residing in the House Committee on Ways and Means

Summary: Property tax

HISTORY OF LEGISLATIVE ACTIONS

     Date      Body   Action Description with journal page number
-------------------------------------------------------------------------------
   1/30/2013  House   Introduced and read first time (House Journal-page 49)
   1/30/2013  House   Referred to Committee on Ways and Means 
                        (House Journal-page 49)

View the latest legislative information at the LPITS web site

VERSIONS OF THIS BILL

1/30/2013

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

A BILL

TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 12-43-222 SO AS TO PROVIDE THAT NO ADDITIONAL PROPERTY TAX IS DUE FOR ANY PRIOR PROPERTY TAX YEAR ON A PARCEL OF REAL PROPERTY BECAUSE OF AN ERRONEOUS CLASSIFICATION OF THE PARCEL WHEN THAT ERROR WAS NOT THE RESULT OF ANY ACT OR OMISSION OF THE CURRENT OWNER OF THE PARCEL.

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

SECTION    1.    Article 3, Chapter 43, Title 12 of the 1976 Code is amended by adding:

"Section 12-43-222.    Notwithstanding any other provision of law, no additional property tax is due for any prior property tax year as a result of an erroneous classification of a parcel of real property pursuant to this article if the error was not the result of any act or omission of the current owner of the parcel with respect to the correct classification of that parcel."

SECTION    2.    This act takes effect upon approval by the Governor and applies for tax notices issued for property tax years ending after 2012.

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This web page was last updated on Thursday, February 28, 2013 at 3:45 P.M.