S 0827 General Bill, By Land
 A Bill to amend Section 12-45-410, as amended, Code of Laws of South Carolina,
 1976, relating to the requirement that delinquent property tax payments be
 applied to the oldest chronological delinquency of the taxpayer, so as to
 allow the delinquent to specify the delinquency against which the payment must
 be applied.

   03/28/91  Senate Introduced and read first time SJ-6
   03/28/91  Senate Referred to Committee on Finance SJ-6

A BILL

TO AMEND SECTION 12-45-410, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE REQUIREMENT THAT DELINQUENT PROPERTY TAX PAYMENTS BE APPLIED TO THE OLDEST CHRONOLOGICAL DELINQUENCY OF THE TAXPAYER, SO AS TO ALLOW THE DELINQUENT TO SPECIFY THE DELINQUENCY AGAINST WHICH THE PAYMENT MUST BE APPLIED.

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

SECTION 1. Section 12-45-410 of the 1976 Code, as amended by Act 69 of 1987, is further amended to read:

"Section 12-45-410. (A) Any taxes paid by a delinquent taxpayer to a county treasurer or tax collector must be applied to the oldest chronological delinquency on the property for which payment was intended. Personal property taxes tendered must be applied to personal property tax delinquencies and real property taxes tendered must be applied to real property tax delinquencies.

(B) Notwithstanding the provisions of subsection (A) of this section, a taxpayer making a payment for delinquent real property taxes may elect to specify the delinquency against which the payment must be applied by a statement in writing to the county treasurer or tax collector specifying by tax receipt number and applicable tax year the delinquency against which the payment is to be applied. The treasurer or tax collector shall apply the payment as specified."

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