S 1098 General Bill, By Moore
 A Bill to amend Section 12-45-180, as amended, Code of Laws of South Carolina,
 1976, relating to collection of delinquent ad valorem property taxes, so as to
 provide that when a due date falls on a Saturday, Sunday, or legal holiday,
 the payment deadline is extended to the second business day immediately
 following the Saturday, Sunday, or legal holiday.

   02/06/96  Senate Introduced and read first time SJ-169
   02/06/96  Senate Referred to Committee on Finance SJ-169

A BILL

TO AMEND SECTION 12-45-180, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO COLLECTION OF DELINQUENT AD VALOREM PROPERTY TAXES, SO AS TO PROVIDE THAT WHEN A DUE DATE FALLS ON A SATURDAY, SUNDAY, OR LEGAL HOLIDAY, THE PAYMENT DEADLINE IS EXTENDED TO THE SECOND BUSINESS DAY IMMEDIATELY FOLLOWING THE SATURDAY, SUNDAY, OR LEGAL HOLIDAY.

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

SECTION 1. Section 12-45-180 of the 1976 Code, as last amended by Act 60 of 1995, is further amended by adding a new paragraph at the end to read:

"If the payment dates required by this section fall on a Saturday, Sunday, or legal holiday, the dates are extended to the end of the second business day immediately following which is not a Saturday, Sunday, or legal holiday."

SECTION 2. This act takes effect upon approval by the Governor.