H*4376 Session 110 (1993-1994)
H*4376(Rat #0587, Act #0490) General Bill, By Kirsh and I.K. Rudnick
A Bill to amend Section 12-39-180, as amended, Code of Laws of South Carolina,
1976, relating to the duties of the county auditor in levying property taxes,
so as to provide that the minimum assessment of twenty dollars on all taxable
property applies only with respect to personal property where no higher
minimum assessment is imposed.
12/15/93 House Prefiled
12/15/93 House Referred to Committee on Ways and Means
01/11/94 House Introduced and read first time HJ-35
01/11/94 House Referred to Committee on Ways and Means HJ-35
04/06/94 House Committee report: Favorable Ways and Means HJ-28
04/21/94 House Read second time HJ-78
04/26/94 House Read third time and sent to Senate HJ-12
04/27/94 Senate Introduced and read first time SJ-8
04/27/94 Senate Referred to Committee on Finance SJ-8
05/19/94 Senate Recalled from Committee on Finance SJ-34
05/24/94 Senate Read second time SJ-67
05/25/94 Senate Read third time and enrolled SJ-14
06/02/94 Ratified R 587
07/14/94 Signed By Governor
07/27/94 Effective date 07/14/94
07/27/94 See act for exception to or explanation of
effective date
07/27/94 Copies available
(A490, R587, H4376)
AN ACT TO AMEND SECTION 12-39-180, AS AMENDED, CODE
OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE DUTIES
OF THE COUNTY AUDITOR IN LEVYING PROPERTY TAXES, SO
AS TO PROVIDE THAT THE MINIMUM ASSESSMENT OF TWENTY
DOLLARS ON ALL TAXABLE PROPERTY APPLIES ONLY WITH
RESPECT TO PERSONAL PROPERTY WHERE NO HIGHER
MINIMUM ASSESSMENT IS IMPOSED.
Be it enacted by the General Assembly of the State of South Carolina:
Personal property assessed value
SECTION 1. Section 12-39-180 of the 1976 Code, as last amended by Act
181 of 1993, is further amended to read:
"Section 12-39-180. Each county auditor, after receiving from
the Comptroller General and from such other officers and authorities as are
legally empowered to determine the rate or amount of taxes to be levied for
the various purposes authorized by law statements of the rates and sums to
be levied for the current year, shall forthwith proceed to determine the sums
to be levied upon each tract and lot of real property and upon the amount of
personal property, monies, and credits listed in his county in the name of
each person, which must be assessed equally on all real and personal
property subject to such taxes and set down in one or more columns in the
manner and form as the Comptroller General shall prescribe. The
Department of Revenue and Taxation or the county auditor shall place a
minimum assessment of at least twenty dollars on all personal property that
generates a tax bill, unless a higher minimum assessment is otherwise
required by law."
Time effective
SECTION 2. This act applies with respect to taxes due for property tax
years beginning after 1993.
Approved the 14th day of July, 1994. |