H*2091 Session 104 (1981-1982)
H*2091(Rat #0138, Act #0093 of 1981) General Bill, By P.B. Harris,
H.L. Barksdale and P. Evatt
Similar(S 13)
A Bill to amend Section 12-3-145, Code of Laws of South Carolina, 1976, as
amended, and Act 536 of 1976, relating to property tax exemptions and
reapplication for Homestead Exemption, so as to delete the provision requiring
reapplication for such exemption each year or at some other prescribed time
and impose a penalty and lien for failure to notify the County Auditor when
the conditions for eligibility for such exemption are changed.
12/29/80 House Prefiled
12/29/80 House Referred to Committee on Ways and Means
01/13/81 House Introduced and read first time HJ-121
01/13/81 House Referred to Committee on Ways and Means HJ-121
04/29/81 House Committee report: Favorable Ways and Means HJ-2096
05/06/81 House Debate adjourned HJ-2237
05/07/81 House Read second time HJ-2285
05/12/81 House Read third time and sent to Senate HJ-2320
05/12/81 Senate Introduced and read first time SJ-24
05/12/81 Senate Referred to Committee on Finance SJ-24
05/13/81 Senate Recalled from Committee on Finance SJ-20
05/20/81 Senate Read second time SJ-20
05/27/81 Senate Read third time and enrolled SJ-27
06/03/81 House Ratified R 138 HJ-2813
06/04/81 Signed By Governor
06/04/81 Effective date 06/04/81
06/04/81 Act No. 93
06/18/81 Copies available
(A93, R138, H2091)
AN ACT TO AMEND SECTION 12-3-145, CODE OF LAWS OF SOUTH CAROLINA, 1976, AS
AMENDED, AND ACT 536 OF 1976, RELATING TO PROPERTY TAX EXEMPTIONS AND
REAPPLICATION FOR HOMESTEAD EXEMPTION, SO AS TO DELETE THE PROVISION REQUIRING
REAPPLICATION FOR SUCH EXEMPTION EACH YEAR OR AT SOME OTHER PRESCRIBED TIME AND
IMPOSE A PENALTY AND LIEN FOR FAILURE TO NOTIFY THE COUNTY AUDITOR WHEN THE
CONDITIONS FOR ELIGIBILITY FOR SUCH EXEMPTION ARE CHANGED.
Be it enacted by the General Assembly of the State of South Carolina:
Commission to determine qualification for exemption
SECTION 1. Subsection A of Section 12-3-145 of the 1976 Code is amended by
deleting the third sentence. The subsection when amended shall read:
"A. It shall be the duty of the Commission to determine if any real or
personal property qualifies for exemption from local property taxes under Section
12-37-220 in accordance with the Constitution and general laws of the State. This
determination shall be made on an annual basis and the appropriate county
official so advised by June first of each year by the Commission.
The Commission shall promulgate regulations, not inconsistent with law, for the
implementation of this section including the conduct of leanings, appeals and
other proceedings related thereto which shall have the full force and effect of
law."
Homestead exemption to be continued
SECTION 2. Act 536 of 1976 is amended by striking Sections 1, 2 and 3 and
inserting:
"Section 1. (a) When the homestead exemption is initially granted pursuant
to Section 12-37-250 of the 1976 Code it shall continue to be effective for
successive years in which the ownership of the homestead or the other
qualifications for the exemption remain unchanged. Notification of any change
affecting eligibility shall be given immediately to the county auditor.
(b) The notification shall be given by the person liable for payment of the
taxes on the homestead in the year of change and in each successive year that the
exemption is improperly granted. The amount of any tax exemption granted by
reason of the failure to give the notification and a penalty equal to twenty-five
percent of the amount thereof shall be due and payable for each year in which the
exemption is granted by reason of the failure to give notice. The penalty and the
amount of tax shall be added to the current year's duplicate and shall be
collected in the same manner as other taxes.
A lien is hereby created for the tax and penalty upon the property exempted by
reason of the failure to give notification, which shall have priority over all
other liens.
(c) The Comptroller General shall be notified by the county auditor of the
amount of tax and penalty payable by reason of the failure to give the
notification. The amount of such tax and penalty shall be withheld by the
Comptroller General from the next disbursement of state funds to such county and,
if a municipal tax, to the municipality.
Section 2. This act shall take effect upon approval by the Governor. |