H 3880 Session 112 (1997-1998)
H 3880 General Bill, By Bowers and Bauer
A BILL TO AMEND SECTION 12-37-210, CODE OF LAWS OF SOUTH CAROLINA, 1976,
RELATING TO TAXABLE PROPERTY, SO AS TO REPLACE PROPERTY TAX ON PERSONAL
PASSENGER MOTOR VEHICLES WITH A UNIFORM FEE; TO AMEND SECTION 12-37-220, AS
AMENDED, RELATING TO EXEMPTIONS FROM PERSONAL PROPERTY TAXES, SO AS TO EXEMPT
PERSONAL PASSENGER MOTOR VEHICLES; AND TO AMEND SECTION 12-37-2640 AND
12-37-2680, AS AMENDED, RELATING TO ASSESSMENT OF MOTOR VEHICLES BY THE COUNTY
AUDITOR AND BY THE DEPARTMENT OF REVENUE FOR PURPOSES OF TAXATION, SO AS TO
REQUIRE THE DEPARTMENT TO ESTABLISH AND DISSEMINATE A UNIFORM FEE FOR PERSONAL
PASSENGER MOTOR VEHICLES.
04/09/97 House Introduced and read first time HJ-46
04/09/97 House Referred to Committee on Ways and Means HJ-46
A BILL
TO AMEND SECTION 12-37-210, CODE OF LAWS OF SOUTH
CAROLINA, 1976, RELATING TO TAXABLE PROPERTY, SO
AS TO REPLACE PROPERTY TAX ON PERSONAL
PASSENGER MOTOR VEHICLES WITH A UNIFORM FEE; TO
AMEND SECTION 12-37-220, AS AMENDED, RELATING TO
EXEMPTIONS FROM PERSONAL PROPERTY TAXES, SO AS
TO EXEMPT PERSONAL PASSENGER MOTOR VEHICLES;
AND TO AMEND SECTIONS 12-37-2640 AND 12-37-2680, AS
AMENDED, RELATING TO ASSESSMENT OF MOTOR
VEHICLES BY THE COUNTY AUDITOR AND BY THE
DEPARTMENT OF REVENUE FOR PURPOSES OF TAXATION,
SO AS TO REQUIRE THE DEPARTMENT TO ESTABLISH AND
DISSEMINATE A UNIFORM FEE FOR PERSONAL
PASSENGER MOTOR VEHICLES.
Be it enacted by the General Assembly of the State of South
Carolina:
SECTION 1. Section 12-37-210 of the 1976 Code is amended to
read:
"Section 12-37-210. All real and personal property in this State,
personal property of residents of this State which may be kept or used
temporarily out of the State, with the intention of bringing it into the
State, or which has been sent out of the State for sale and not yet
sold, and all moneys monies, credits, and
investments in bonds, stocks, joint-stock companies or otherwise of
persons resident in this State shall be are subject to
taxation; except that, instead of property tax on personal
passenger vehicles, a uniform fee must be assessed and
collected."
SECTION 2. Section 12-37-220(B) of the 1976 Code, as last
amended by Act 462 of 1996, is further amended by adding an
appropriately numbered item to read:
"( ) personal passenger motor vehicles, namely cars and light
trucks, upon the payment of a uniform fee in an amount as
established by the Department of Revenue, but returned and collected
in the same manner as provided in Article 21, Chapter 37, Title 12 for
the collection of property taxes on motor vehicles."
SECTION 3. Section 12-37-2640 of the 1976 Code is amended to
read:
"Section 12-37-2640. (A) The auditor shall determine
the assessed value of the motor vehicle and shall calculate the amount
of taxes on the vehicle. However, in the case of motor vehicles whose
model year is fifteen years or more prior to before
the tax year, the assessed value is fifty dollars and in the case of a
motor vehicle whose model year is less than fifteen years prior
to before the tax year, the assessed value must not be
less than fifty dollars. The millage to be applied to motor vehicles
licensed during January through December of each year must be that
applied to other taxable property within the county, school district,
special or tax district and, if applicable, the municipality for the
preceding regular tax year.
(B) In the case of personal passenger motor vehicles, namely
cars and light trucks, the auditor shall rely on the Department of
Revenue to establish a uniform fee instead of property tax,
determined as provided in Section 12-37-2680 using the assessed
value and the average statewide millage."
SECTION 4. Section 12-37-2680 of the 1976 Code, as last
amended by Act 60 of 1995, is further amended to read:
"Section 12-37-2680. (A) The assessed value of the
vehicle must be determined as of the first day of the month preceding
the beginning of the tax year for the vehicles. The assessed values
must be published in guides or manuals by the South Carolina
Department of Revenue and provided to the auditor of each county
as often as may be necessary to provide for current values.
When the value of any a vehicle is not set forth in the
guide or manual the auditor shall determine the value from other
available information.
(B) The department also must determine a uniform fee
payable instead of property tax on personal passenger motor vehicles,
namely cars and light trucks, by using a millage rate based on a
statewide average millage rate. The amount of the uniform fee must
be published in guides or manuals and provided to county auditors as
often as may be necessary. The uniform fee described in this
subsection is assessed, returned, and collected in the same manner as
provided in Article 21, Chapter 37, Title 12, for the collection of
property taxes on motor vehicles."
SECTION 5. This act takes effect upon approval by the Governor.
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