S*0343(Rat #0261, Act #0146 of 1997)  General Bill, By Leatherman

Similar(H 3558)
 A BILL TO AMEND SECTION 12-51-50, CODE OF LAWS OF SOUTH CAROLINA, 1976,
 RELATING TO THE SALE OF PROPERTY FOR DELINQUENT TAXES, SO AS TO PROVIDE AN
 ALTERNATIVE SITE FOR THE SALE AND TO SPECIFY FORMS OF PAYMENT; AND TO AMEND
 SECTION 12-39-250, RELATING TO DUTY OF COUNTY AUDITOR TO CORRECT VALUATION OF
 PROPERTY, SO AS TO REQUIRE REASSESSMENT OF REAL PROPERTY DAMAGED BY FIRE,
 UNDER CERTAIN CIRCUMSTANCES.-AMENDED TITLE

   02/11/97  Senate Introduced and read first time SJ-10
   02/11/97  Senate Referred to Committee on Finance SJ-10
   03/12/97  Senate Committee report: Favorable with amendment
                     Finance SJ-19
   03/13/97  Senate Amended SJ-21
   03/13/97  Senate Read second time SJ-21
   03/13/97  Senate Ordered to third reading with notice of
                     amendments SJ-21
   04/02/97  Senate Read third time and sent to House SJ-15
   04/02/97  House  Introduced and read first time HJ-129
   04/02/97  House  Referred to Committee on Ways and Means HJ-129
   04/17/97  House  Committee report: Favorable with amendment Ways
                     and Means HJ-17
   04/29/97  House  Debate adjourned until Wednesday, April 30, 1997 HJ-47
   04/30/97  House  Debate adjourned until Thursday, May 1, 1997 HJ-33
   05/01/97  House  Debate adjourned until Tuesday, May 6, 1997 HJ-23
   05/06/97  House  Amended HJ-19
   05/06/97  House  Read second time HJ-20
   05/07/97  House  Read third time and returned to Senate with
                     amendments HJ-40
   05/22/97  Senate House amendment amended SJ-21
   05/22/97  Senate Returned to House with amendments SJ-21
   05/29/97  House  Debate adjourned on Senate amendments until
                     Tuesday, June 3, 1997 HJ-36
   06/03/97  House  Non-concurrence in Senate amendment HJ-111
   06/04/97  Senate Senate insists upon amendment and conference
                     committee appointed Sens. Leatherman, Matthews,
                     Passailaigue SJ-20
   06/05/97  House  Conference committee appointed Reps. McKay,
                     Cooper & Koon HJ-5
   06/05/97  House  Conference report received and adopted HJ-125
   06/05/97  Senate Conference report received and adopted SJ-50
   06/17/97  House  Ordered enrolled for ratification HJ-9
   06/18/97         Ratified R 261
   06/24/97         Signed By Governor
   06/24/97         Effective date Sec. 1 takes effect 01/01/98, and
                     Sec. 2 takes effect 06/24/97
   07/09/97         Copies available
   07/09/97         Act No. 146

AN ACT TO AMEND SECTION 12-51-50, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE SALE OF PROPERTY FOR DELINQUENT TAXES, SO AS TO PROVIDE AN ALTERNATIVE SITE FOR THE SALE AND TO SPECIFY FORMS OF PAYMENT; AND TO AMEND SECTION 12-39-250, RELATING TO DUTY OF COUNTY AUDITOR TO CORRECT VALUATION OF PROPERTY, SO AS TO REQUIRE REASSESSMENT OF REAL PROPERTY DAMAGED BY FIRE, UNDER CERTAIN CIRCUMSTANCES.

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

Provides for alternative sale site and specifies forms of payment

SECTION 1. Section 12-51-50 of the 1976 Code is amended to read:

"Section 12-51-50. The property duly advertised must be sold by the person officially charged with the collection of delinquent taxes at public auction at the courthouse or other convenient place within the county if designated and advertised on a legal sales date during regular hours for legal tender payable in full by cash, cashier's check, certified check, or money order on the date of the sale. In case the defaulting taxpayer has more than one item advertised to be sold, as soon as sufficient funds have been accrued to cover all of the defaulting taxpayer's delinquent taxes, assessments, penalties, and costs, no further items may be sold."

Requires reassessment in case of fire

SECTION 2. Section 12-39-250 of the 1976 Code is amended to read:

"Section 12-39-250. (A) At any time before the tax is paid and upon order of the assessor or Board of Appeals, the county auditor shall correct upon the duplicate for any tax year the assessment of real property on which the valuation of the real property was so excessive as to constitute an invalid assessment. At any time prior to payment of the tax the auditor shall also correct upon the duplicate for any tax year any errors that may be discovered that were made by county or state officers. At any time during the current tax year and before payment of the tax the auditor further shall correct other errors that may appear in the duplicate. At any time before the tax is paid the auditor shall also correct other errors in the duplicate when such errors invalidate or make void the collection of the tax reflected by reason of such error. If the correction results in a reduction or withdrawal of the taxes assessed or levied, the correction shall be in the form of an abatement and a record of such correction and the reasons therefor shall be maintained in an abatement book. When any personal or real property has been entered for taxation in the wrong locality, the auditor shall correct the error at any time prior to payment of the tax and charge such tax in the correct locality. Any corrections made in the duplicate by the auditor shall be entered on both the auditor's and treasurer's duplicate, except that in the case of a reduction of any assessment or tax, the auditor may furnish the treasurer with a certificate of reduction.

(B) Notwithstanding any other provision of law, the county tax assessor or the County Board of Assessment Appeals, upon application of the taxpayer, must order the County Auditor to make appropriate adjustments in the valuation and assessment of any real property and improvements which have sustained damage as a result of fire provided that the application for correction of the assessment is made prior to payment of the tax."

Time effective

SECTION 3. Section 1 of this act takes effect January 1, 1998, and Section 2 takes effect upon approval by the Governor.

Approved the 24th day of June, 1997.