S 0160 {Rat #22, Act #13 of 2019} General Bill, By Allen, Davis, Turner, Rice, 
Talley, Gambrell and Nicholson

Similar(H 3411)
 AN ACT TO AMEND SECTION 12-54-122, CODE OF LAWS OF SOUTH CAROLINA, 1976,
 RELATING TO TAX LIENS, SO AS TO ALLOW THE DEPARTMENT OF REVENUE TO IMPLEMENT A
 SYSTEM OF FILING AND INDEXING LIENS WHICH IS ACCESSIBLE TO THE PUBLIC OVER THE
 INTERNET OR THROUGH OTHER MEANS. - ratified title
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   12/12/18  Senate Prefiled
   12/12/18  Senate Referred to Committee on Finance
   01/08/19  Senate Introduced and read first time
                     (Senate Journal-page 116)
   01/08/19  Senate Referred to Committee on Finance
                     (Senate Journal-page 116)
   02/05/19  Senate Committee report: Favorable Finance
                     (Senate Journal-page 13)
   02/20/19  Senate Amended (Senate Journal-page 19)
   02/20/19  Senate Read second time (Senate Journal-page 19)
   02/20/19  Senate Roll call Ayes-40  Nays-0 (Senate Journal-page 19)
   02/21/19  Senate Read third time and sent to House
                     (Senate Journal-page 10)
   02/26/19  House  Introduced and read first time (House Journal-page 38)
   02/26/19  House  Referred to Committee on Ways and Means
                     (House Journal-page 38)
   03/07/19  House  Recalled from Committee on Ways and Means
                     (House Journal-page 14)
   03/08/19         Scrivener's error corrected
   03/19/19  House  Debate adjourned until  Wed., 3-20-19
                     (House Journal-page 12)
   03/20/19  House  Read second time (House Journal-page 19)
   03/20/19  House  Roll call Yeas-107  Nays-0 (House Journal-page 20)
   03/21/19  House  Read third time and enrolled (House Journal-page 10)
   03/27/19         Ratified R  22
   03/28/19         Signed By Governor
   04/02/19         Effective date  07/01/19
   04/08/19         Act No.  13

(A13, R22, S160)

AN ACT TO AMEND SECTION 12-54-122, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO TAX LIENS, SO AS TO ALLOW THE DEPARTMENT OF REVENUE TO IMPLEMENT A SYSTEM OF FILING AND INDEXING LIENS WHICH IS ACCESSIBLE TO THE PUBLIC OVER THE INTERNET OR THROUGH OTHER MEANS.

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

Electronic filing of tax lien notice

SECTION    1.    Section 12-54-122(G) of the 1976 Code is amended by adding an appropriately numbered item at the end to read:

"( )(a)    Instead of filing a tax lien notice pursuant to item (1), the department may implement a statewide system of filing and indexing liens which must be accessible to the public over the Internet. The department shall notify all clerks of court and registers of deeds upon the implementation of a statewide system. Upon implementation, the clerk of courts and register of deeds are relieved of any statutory obligations for filing and maintaining newly filed tax liens.

(b)    A lien filed pursuant to item (1) has an affixed permanent date and time stamp reflecting the date and time the lien is available to the public on the Internet, the name of the taxpayer, and the amount of tax and penalties and remains effective from the date and time it was recorded. A lien filed pursuant to this item is effective statewide from the date and time it is recorded and available to the public over the Internet and encumbers all the taxpayer's property and rights to property as provided in Section 12-54-120, regardless of the property's location. Nothing in this item may be construed so as to extend the effectiveness of a lien beyond ten years from the date of filing, as provided in Section 12-54-120.

(c)    A notice must be posted in each county where liens are generally filed providing instructions on how to access the department's tax lien database."

Time effective

SECTION    2.    This act takes effect July 1, 2019.

Ratified the 27th day of March, 2019.

Approved the 28th day of March, 2019.