H 3028 Session 109 (1991-1992)
H 3028 General Bill, By R. Smith
A Bill to amend Section 12-43-210, as amended, Code of Laws of South Carolina,
1976, relating to the uniform assessment for property taxes, so as to provide
that the assessed values determined in a reassessment program first apply for
the tax year beginning after the reassessment year; and to amend Section
12-43-300, as amended, relating to appeals of assessed value of taxable
property, so as to change the time period to appeal an assessment from thirty
days to one hundred twenty days.
12/12/90 House Prefiled
12/12/90 House Referred to Committee on Ways and Means
01/08/91 House Introduced and read first time HJ-45
01/08/91 House Referred to Committee on Ways and Means HJ-45
A BILL
TO AMEND SECTION 12-43-210, AS AMENDED, CODE OF LAWS
OF SOUTH CAROLINA, 1976, RELATING TO THE UNIFORM
ASSESSMENT FOR PROPERTY TAXES, SO AS TO PROVIDE
THAT THE ASSESSED VALUES DETERMINED IN A
REASSESSMENT PROGRAM FIRST APPLY FOR THE TAX YEAR
BEGINNING AFTER THE REASSESSMENT YEAR; AND TO
AMEND SECTION 12-43-300, AS AMENDED, RELATING TO
APPEALS OF ASSESSED VALUE OF TAXABLE PROPERTY, SO
AS TO CHANGE THE TIME PERIOD TO APPEAL AN
ASSESSMENT FROM THIRTY DAYS TO ONE HUNDRED
TWENTY DAYS.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-43-210(B) of the 1976 Code, added by Act
381 of 1988, is amended to read:
"(B) No reassessment program may be implemented in a
county unless all real property in the county, including real property
classified as manufacturing property, is reassessed in the same year.
The assessed values determined by the reassessment program first
apply for the tax year beginning after the reassessment year."
SECTION 2. Section 12-43-300 of the 1976 Code, as last amended by
Act 381 of 1988, is further amended to read:
"Section 12-43-300. (A) Whenever the market value estimate
of any property is fixed by the assessor at a sum greater by one thousand
dollars or more than the amount returned by the owner or his agent, or
whenever any property is valued and assessed for taxation which has not
been returned or assessed previously, the assessor shall, on or
before July first, or as soon thereafter as may be
practicable, in the year in which the valuation and assessment is made
shall give written notice thereof of the assessed
value to the owner of the property or his agent. In reassessment
years, the written reassessment notice to owners or agents must be given
by July first. If there is no timely written notice, the prior year's assessed
value must be the basis for assessment for the current taxable year. The
notice must include the prior market value, the total market value
estimate, the value estimate if applicable, the assessment ratio, the total
new assessment, the percentage changes over the prior market value, if
there is no change in use or physical characteristics of the property,
number of acres or lots, location of property, tax map, appeal procedure,
and other pertinent ownership and legal description data required by the
South Carolina Tax Commission. The notice may be served upon the
owner or his agent personally or by mailing it to the owner or his agent
at his last known place of residence which may be determined from the
most recent listing in the applicable telephone directory, South Carolina
Department of Highways and Public Transportation Motor Vehicle
Registration List, county treasurer's records, or official notice from the
property owner or his agent. The owner or his agent, if he objects to the
valuation and assessment, shall serve written notice of his objection
upon the assessor within thirty one hundred twenty days
of the date of the mailing of the notice. In years when there is no notice
of appraisal because of a less-than-one-thousand-dollar change or no
change in the appraised or assessed value, the owner or agent has until
March first to serve written notice of objection upon the assessor of the
appraised or assessed value. In those years, failure to serve written
notice of objection by March first constitutes a waiver of the owner's
right of appeal for that tax year, and the assessor is not required
to review any a request filed after March first. The
assessor shall then schedule a conference with the owner or
agent within twenty days of receipt of the notice. If the assessor requests
it, the owner, within thirty days after the conference, shall complete and
return to the assessor the form as may be approved by the
commission relating to the owner's property and the reasons for his
objection. Within thirty days after the conference, or as soon
thereafter as practicable, the assessor shall mail written notice of
his action upon the objection to the owner. The owner or agent, if still
aggrieved by the valuation and assessment, may appeal from the action
to the Board of Assessment Appeals by giving written notice of the
appeal and the grounds thereof for the appeal to the
assessor within thirty days from the date of the mailing of the notice.
The assessor shall notify promptly the Board of Assessment Appeals of
the appeal.
(B) The governing body of the county may by ordinance
may extend the time for filing an objection to the valuation and
assessment of real property resulting from reassessment within a county.
(C) The commission shall prescribe a standard reassessment form
designed to contain the information required in subsection (A) in a
manner that may be understood easily."
SECTION 3. Upon approval by the Governor, this act is effective for
reassessment programs beginning after 1991.
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