S*967 Session 110 (1993-1994)
S*0967(Rat #0535, Act #0506) General Bill, By Ryberg and Leventis
A Bill to amend the Code of Laws of South Carolina, 1976, by adding Sections
12-49-310, 12-49-315, 12-49-320, 12-49-325, 12-49-330, and 31-17-410 so as to
require a person applying for a title on a mobile or manufactured home to
furnish a copy of the application to the auditor of the county where the
mobile home is to be located and provide penalties for violations, to provide
for notice to lienholders of a levy and sale of mobile or manufactured homes
for delinquent taxes only when the lienholder has provided the title
application to the county auditor, to provide the form for the notice to
lienholders, to provide that security interests noted on the title are not
affected by a tax sale without the appropriate notice, to require the
delinquent tax collector to keep a copy of each lienholder notice, and to
provide for the appropriate notice to lienholder provisions for liens created
before January 1, 1995; to amend Sections 31-17-320, 31-17-350, 31-17-360,
31-17-380, and 31-17-390, relating to moving permits and licensing of mobile
homes, so as to require owners to have proof of title and paid taxes before
such homes may be licensed, moved, or connected to electrical service; to
amend Section 12-49-210, relating to definitions, so as to define "mobile or
manufactured home" and "delinquent tax collection" to amend Section 12-49-225,
relating to levying on mobile homes, so as to conform definitions and provide
for the application of the Section; to amend Section 12-49-271, as amended,
relating to notice of lienholders, so as to conform definitions and revise
obsolete references; to amend Section 12-49-290, as amended, relating to
rights of lienholders, so as to limit the application of its provisions to
liens created before January 1, 1995; to amend Section 12-43-220, as amended,
relating to classification and assessment of property for purposes of ad
valorem taxation, so as to provide a minimum one hundred dollar assessed value
for four percent residential property; to amend Section 12-51-95, as amended,
relating to the redemption of mobile and manufactured homes sold for
delinquent taxes, so as to conform definitions; to amend Section 12-51-96,
relating to redemptions of mobile or manufactured homes, so as to conform
definitions, provide for redemption by a lienholder, and provide a fixed rent
payment which must be paid to the tax sale purchaser; and to amend Section
56-19-240, relating to titling of vehicles, so as to require an application to
a mobile or manufactured home to include the address of the site where the
home is to be located if different from the owner's address; and to amend
Section 12-36-2120, as amended, relating to sales tax exemptions, so as to
exempt supplies and machinery used by garment rental establishments.-amended
title
12/20/93 Senate Prefiled
12/20/93 Senate Referred to Committee on Finance
01/11/94 Senate Introduced and read first time SJ-52
01/11/94 Senate Referred to Committee on Finance SJ-52
03/30/94 Senate Committee report: Favorable with amendment
Finance SJ-18
03/31/94 Senate Amended SJ-317
03/31/94 Senate Read second time SJ-317
03/31/94 Senate Unanimous consent for third reading on next
legislative day SJ-324
04/01/94 Senate Read third time and sent to House SJ-14
04/05/94 House Introduced and read first time HJ-54
04/05/94 House Referred to Committee on Ways and Means HJ-55
05/19/94 House Recalled from Committee on Ways and Means HJ-45
06/01/94 House Read second time HJ-385
06/02/94 House Amended HJ-27
06/02/94 House Read third time and returned to Senate with
amendments HJ-27
06/02/94 Senate House amendment amended SJ-56
06/02/94 Senate Returned to House with amendments SJ-56
06/02/94 Senate Recalled from House SJ-72
06/02/94 House Returned to the Senate HJ-68
06/02/94 Senate Reconsidered SJ-73
06/02/94 Senate Concurred in House amendment and enrolled SJ-73
06/02/94 Ratified R 535
09/01/94 Signed By Governor
09/01/94 Effective date 01/01/95
09/01/94 See act for exception to or explanation of
effective date
09/13/94 Copies available
(A506, R535, S967)
AN ACT TO AMEND THE CODE OF LAWS OF SOUTH
CAROLINA, 1976, BY ADDING SECTIONS 12-49-310, 12-49-315,
12-49-320, 12-49-325, 12-49-330, AND 31-17-410 SO AS TO REQUIRE
A PERSON APPLYING FOR A TITLE ON A MOBILE OR
MANUFACTURED HOME TO FURNISH A COPY OF THE
APPLICATION TO THE AUDITOR OF THE COUNTY WHERE THE
MOBILE HOME IS TO BE LOCATED AND PROVIDE PENALTIES
FOR VIOLATIONS, TO PROVIDE FOR NOTICE TO LIENHOLDERS
OF A LEVY AND SALE OF MOBILE OR MANUFACTURED HOMES
FOR DELINQUENT TAXES ONLY WHEN THE LIENHOLDER HAS
PROVIDED THE TITLE APPLICATION TO THE COUNTY AUDITOR,
TO PROVIDE THE FORM FOR THE NOTICE TO LIENHOLDERS, TO
PROVIDE THAT SECURITY INTERESTS NOTED ON THE TITLE
ARE NOT AFFECTED BY A TAX SALE WITHOUT THE
APPROPRIATE NOTICE, TO REQUIRE THE DELINQUENT TAX
COLLECTOR TO KEEP A COPY OF EACH LIENHOLDER NOTICE,
AND TO PROVIDE FOR THE APPROPRIATE NOTICE TO
LIENHOLDER PROVISIONS FOR LIENS CREATED BEFORE
JANUARY 1, 1995; TO AMEND SECTIONS 31-17-320, 31-17-350,
31-17-360, 31-17-380, AND 31-17-390, RELATING TO MOVING
PERMITS AND LICENSING OF MOBILE HOMES, SO AS TO
REQUIRE OWNERS TO HAVE PROOF OF TITLE AND PAID TAXES
BEFORE
SUCH HOMES MAY BE LICENSED, MOVED, OR CONNECTED TO
ELECTRICAL SERVICE; TO AMEND SECTION 12-49-210,
RELATING TO DEFINITIONS, SO AS TO DEFINE "MOBILE OR
MANUFACTURED HOME" AND "DELINQUENT TAX
COLLECTION"; TO AMEND SECTION 12-49-225, RELATING
TO LEVYING ON MOBILE HOMES, SO AS TO CONFORM
DEFINITIONS AND PROVIDE FOR THE APPLICATION OF THE
SECTION; TO AMEND SECTION 12-49-271, AS AMENDED,
RELATING TO NOTICE OF LIENHOLDERS, SO AS TO CONFORM
DEFINITIONS AND REVISE OBSOLETE REFERENCES; TO AMEND
SECTION 12-49-290, AS AMENDED, RELATING TO RIGHTS OF
LIENHOLDERS, SO AS TO LIMIT THE APPLICATION OF ITS
PROVISION TO LIENS CREATED BEFORE JANUARY 1, 1995; TO
AMEND SECTION 12-43-220, AS AMENDED, RELATING TO
CLASSIFICATION AND ASSESSMENT OF PROPERTY FOR
PURPOSES OF AD VALOREM TAXATION, SO AS TO PROVIDE A
MINIMUM ONE HUNDRED DOLLAR ASSESSED VALUE FOR FOUR
PERCENT RESIDENTIAL PROPERTY; TO AMEND SECTION
12-51-95, AS AMENDED, RELATING TO THE REDEMPTION OF
MOBILE AND MANUFACTURED HOMES SOLD FOR DELINQUENT
TAXES, SO AS TO CONFORM DEFINITIONS; TO AMEND SECTION
12-51-96, RELATING TO REDEMPTIONS OF MOBILE OR
MANUFACTURED HOMES, SO AS TO CONFORM DEFINITIONS,
PROVIDE FOR REDEMPTION BY A LIENHOLDER, AND PROVIDE
A FIXED RENT PAYMENT WHICH MUST BE PAID TO THE TAX
SALE PURCHASER; AND TO AMEND SECTION 56-19-240,
RELATING TO TITLING OF VEHICLES, SO AS TO REQUIRE AN
APPLICATION TO A MOBILE OR MANUFACTURED HOME TO
INCLUDE THE ADDRESS OF THE SITE WHERE THE HOME IS TO
BE LOCATED IF DIFFERENT FROM THE OWNER'S ADDRESS; AND
TO AMEND SECTION 12-36-2120, AS AMENDED, RELATING TO
SALES TAX EXEMPTIONS, SO AS TO EXEMPT SUPPLIES AND
MACHINERY USED BY GARMENT RENTAL
ESTABLISHMENTS.
Be it enacted by the General Assembly of the State of South Carolina:
Mobile homes taxes and liens
SECTION 1. Article 3, Chapter 49, Title 12 of the 1976 Code is amended
by adding:
"Section 12-49-310. (A) When a mobile or manufactured home
is levied on for taxes by the delinquent tax collector, before proceeding to
advertise the home for sale as provided by law, he shall give twenty days'
written notice of the levy to the holder of each lien identified on the forms
provided to the auditor of the county pursuant to Section 12-49-315 for
liens created after December 31, 1994, and to the lienholders contained on
the certificate of title held by the South Carolina Department of Revenue
and Taxation, Division of Motor Vehicles, for liens created before January
1, 1995. The notice must contain a description of the home levied on, name
of the owner of the home, the year for which the taxes were assessed, and a
statement of the amount of the taxes with the accrued costs and must be
delivered to the lienholder either personally or by certified mail with the
return receipt requested to the address obtained by the county pursuant to
either Section 12-49-315 or Section 12-49-225.
(B) For giving the notice required pursuant to this section, the
delinquent tax collector shall receive the sum of five dollars to be collected
as are other costs, fees, and charges and which must be paid by the
lienholder receiving the notice.
Section 12-49-315. (A) For liens created after December 31, 1994, a
lienholder is entitled to the notice described in Section 12-49-310 only if
the notice described in Section 31-17-410 has been provided to the county
as required by that section, provided, however, that the requirement of a
lienholder or one acting on behalf of a lienholder to provide the information
set forth in Section 31-17-410 shall have been met for purposes of this
section when the information is sent to the auditor of the county where the
home is to be initially located.
(B) The information provided by lienholders pursuant to Section
31-17-410 relates solely to delinquent tax sale notice purposes. For liens
created before January 1, 1995, notice to the lienholder must be provided in
accordance with the provisions of Section 12-49-225.
Section 12-49-320. The form of notice required by Sections 12-49-310
and 12-49-225 to be given by the delinquent tax collector to the lienholders
must in substance be as follows:
`Delinquent Tax Collector Notice to Lienholder
Notice is hereby given to as the holder of a certain lien recorded
on the title of the below described mobile or manufactured home, that there
are now due and unpaid taxes for the year(s) amounting to $
, with accrued costs of , for which a tax execution has been issued
and levy made upon the following described mobile or manufactured home
owned by and embraced within this lien and that the mobile
or manufactured home will be advertised for sale unless the taxes are paid
within twenty days from the delivery of this notice as provided by law.
Description of Mobile or Manufactured Home Levied
On
Delinquent Tax Collector
Address'
Section 12-49-325. The delinquent tax collector shall keep a copy of
each notice given pursuant to Section 12-49-310 on which he shall enter
the date the notice was delivered, the method of delivery, and the name and
address of the recipient of the notice.
Section 12-49-330. For liens created after December 31, 1994, the
rights, interest, and security of any lienholder, who has filed his security
interest with the Department of Revenue and Taxation, Division of Motor
Vehicles, which security interest is shown on the certificate of title, is in no
way affected by a tax sale made pursuant to this chapter unless there has
been compliance with the provisions of Section 12-49-310."
Application, penalties
SECTION 2. Article 3, Chapter 17, Title 31 of the 1976 Code is amended
by adding:
"Section 31-17-410. (A) Contemporaneously with the
submission of an application for title on a mobile or manufactured home as
required by Section 56-19-240, the person submitting the application shall
provide to the auditor of the county in which a mobile or manufactured
home is to be located, a copy of the completed application submitted to the
Division of Motor Vehicles of the Department of Revenue and
Taxation.
(B) It is unlawful for a person applying for a title for a mobile or
manufactured home to fail to provide a copy of the application to the
appropriate county auditor. A person who violates the provisions of this
section is guilty of a misdemeanor and, upon conviction, must be punished
by a fine of not less than one hundred dollars nor more than five hundred
dollars, or imprisonment for not more than thirty days."
Relocation
SECTION 3. Section 31-17-320 of the 1976 Code is amended to read:
"Section 31-17-320. (A) Within fifteen days after bringing a
mobile home into this State, or the purchase of a mobile home in this State,
or the relocation of a mobile home from one county to another within this
State, for dwelling purposes, the owner, rental agent, or person in
possession shall obtain a license from the governing body of the county or
its designated agent hereinafter referred to as licensing agent, in which such
mobile home is located.
(B) Before issuing a license for a mobile home to be located in any
county in this State, the licensing agent shall require from the person
applying for the license either a copy of the certificate of title to the mobile
home, or a copy of the completed application submitted to the Division of
Motor Vehicles of the South Carolina Department of Revenue and
Taxation. Upon the satisfaction of all county licensing requirements,
including payment of any licensing fee, the county licensing agent shall
give the license applicant a certified copy of the application form,
indicating that the licensing requirements have been met.
(C) Before connecting electricity to any mobile home in this State, the
electric supplier shall obtain from the owner, rental agent, or person in
possession of the mobile home, a copy of the certified license application
form indicating that the license fee has been paid, and the electric supplier
shall retain a copy of the form in its records."
License
SECTION 4. Section 31-17-350 of the 1976 Code is amended to read:
"Section 31-17-350. If the title to a mobile home is transferred to
a new owner, the new owner or his agent shall within fifteen days after the
date of such transfer, obtain a new license from the licensing agent of the
county in which the mobile home is to be located."
Application
SECTION 5. Section 31-17-360 of the 1976 Code, as amended by Section
509, Act 181 of 1993, is further amended to read:
"Section 31-17-360. If the mobile home is to be relocated, the
owner, rental agent, or person in possession, prior to relocation, shall obtain
a moving permit from the licensing agent. Before issuing a moving permit,
the licensing agent shall require a certificate from the county treasurer that
there are no unpaid taxes due on the mobile home and either a copy of the
certificate of title to the mobile home, or a copy of the completed
application submitted to the Division of Motor Vehicles of the Department
of Revenue and Taxation. If the mobile home is to be removed beyond the
boundaries of the county, any taxes that have been assessed for that
calendar year must be paid in full, and if taxes have not yet been assessed
for the calendar year in which the move is being made, the assessor shall
provide the county auditor with an assessment and the auditor shall apply
the previous year's millage. The county treasurer shall collect the taxes
before issuing the requisite certificate to the licensing agent, and upon
payment of any taxes, give the permit applicant a receipt showing that all
taxes have been paid.
The licensing agent shall promptly notify the present electric supplier
that a permit has been issued. The permit required by this section is not
required of mobile home dealers when they are moving a mobile home
from their sales lot to a customer's lot, but the mobile home dealer is not
relieved from obtaining any permit required from the Department of
Revenue and Taxation for the relocation."
Tax receipt
SECTION 6. Section 31-17-380 of the 1976 Code is amended to read:
"Section 31-17-380. If the relocation is from one county to
another, the owner, rental agent, or person in possession of the mobile
home, within fifteen days after his mobile home is relocated, shall submit
the moving permit to the licensing agent of the county in which the mobile
home is relocated and obtain a new license pursuant to Section 31-17-320.
The licensing agent issuing the moving permit shall promptly furnish the
licensing agent of the county to which the mobile home is being transported
with a copy of the certified license application or permit, a copy of the paid
tax receipt from the county from which the home is being moved, and
either a copy of the certificate of title or a copy of the completed
application submitted to the Division of Motor Vehicles of the Department
of Revenue and Taxation."
Auditor
SECTION 7. Section 31-17-390 of the 1976 Code is amended to read:
"Section 31-17-390. A copy of all license applications and
moving permits must be furnished to the county assessor and the county
auditor within ten days of date of issuance."
Definition
SECTION 8. Items (5) and (6) of Section 12-49-210 of the 1976 Code are
amended to read:
"(5) The words `mobile and manufactured home' are defined as
provided in Sections 12-43-230(b) and 40-29-20(9).
(6) The words `delinquent tax collector' mean the person in the county
charged by law with the collection of delinquent ad valorem
taxes."
Notice
SECTION 9. Section 12-49-225 of the 1976 Code is amended to read:
"Section 12-49-225. When a mobile or manufactured home is
levied on for taxes by the delinquent tax collector, before proceeding to
advertise for sale, the delinquent tax collector shall give twenty days'
written notice of the levy to the lienholders contained on the certificate of
title held by the Department of Revenue and Taxation. The notice must
contain a description of the property levied on and its identifying number,
name of the owner and his address, the year or years for which the taxes
were assessed, and a statement of the amount of the taxes with the accrued
costs and must be delivered to the lienholder either personally or by
registered mail with the return receipt requested at the address given on the
certificate of title. The procedure provided in this section applies only to
liens created before January 1, 1995."
Sale
SECTION 10. Section 12-49-271 of the 1976 Code, as last amended by
Section 229, Act 181 of 1993, is further amended to read:
"Section 12-49-271. When the delinquent tax collector receives
from the county treasurer a list of delinquent taxpayers pursuant to Section
12-49-225 and the list includes mobile or manufactured homes on which to
levy, the delinquent tax collector shall forward to the Department of
Revenue and Taxation a form substantially as set out below requesting the
name and address of all lienholders shown on the certificate of title. The
delinquent tax collector shall not advertise the sale of property without a
return of this form:
`To the Department of Revenue and Taxation:
I have been instructed by the county treasurer to levy and sell the
following personal property:
Please provide me with the lienholders' names and addresses as shown
on the certificate of title:
NAME:
ADDRESS:
DESCRIPTION OF COLLATERAL:
I.D. NUMBER:
LIENHOLDER:
LIENHOLDERS' ADDRESS:'"
Lienholder
SECTION 11. The second paragraph of Section 12-49-290 of the 1976
Code, as last amended by Section 230, Act 181 of 1993, is further amended
to read:
"For liens created before January 1, 1995, the right, interest, and
security of a lienholder who has filed his security interest with the
Department of Revenue and Taxation and which security interest is shown
on the certificate of title must in no way be affected by a tax sale made
pursuant to this chapter unless the provisions of Section 12-49-225 are
complied with."
Minimum assessment
SECTION 12. Section 12-43-220(c) of the 1976 Code, as last amended by
Section 219, Act 181 of 1993, is further amended by adding at the end:
"A legal residence qualifying for the four percent assessment ratio
provided by this item must have an assessed value of not less than one
hundred dollars."
Definition
SECTION 13. Section 12-51-95 of the 1976 Code, as added by Act 647 of
1988, is amended to read:
"Section 12-51-95. Notwithstanding the provisions of Section
12-51-110, the owner or lienholder of any mobile home or manufactured
home may redeem the property as provided in Sections 12-51-90,
12-51-100, and 12-51-120. For purposes of this chapter, `mobile or
manufactured home' is defined in Section 12-43-230(b) or Section
40-29-20(9), as applicable."
Rental
SECTION 14. Section 12-51-96 of the 1976 Code, as added by Act 647 of
1988, is amended to read:
"Section 12-51-96. In order for the owner of or lienholder on the
`mobile home' or `manufactured home' to redeem his property as permitted
in Section 12-51-95, the mobile or manufactured home subject to
redemption must not be removed from its location at the time of the
delinquent tax sale for a period of twelve months from the date of the sale
unless the owner is required to move it by the person other than himself
who owns the land upon which the mobile or manufactured home is
situated. In this event, the owner of the mobile or manufactured home must
notify the purchaser and the delinquent tax collector of the new location of
the mobile or manufactured home, which new location also must be in this
State. If the owner moves the mobile or manufactured home in violation of
this section, he is guilty of a misdemeanor and, upon conviction, must be
punished by a fine not exceeding one thousand dollars or imprisonment not
exceeding one year, or both. In addition to the other requirements and
payments necessary for an owner of a mobile or manufactured home to
redeem his property after a delinquent tax sale, the defaulting taxpayer or
lienholder also must pay rent to the purchaser at the time of redemption an
amount not to exceed one-twelfth of the taxes for the last completed
property tax year, exclusive of penalties, costs, and interest, for each month
between the sale and redemption. However, the monthly rental, when
calculated as provided in this section, must not be less than ten dollars. For
purposes of this rent calculation, more than one-half of the days in any
month counts as a whole month."
Title
SECTION 15. Section 56-19-240 of the 1976 Code is amended by adding
at the end:
"(5) In addition to the other information required in an
application, the application for title for a mobile or manufactured home
must include the address of the site on which the home is to be placed if
different from the owner's address."
Sales tax exemption
SECTION 16. (A) Section 12-36-2120(24) of the 1976 Code, as added
by Act 612 of 1990, is further amended to read:
"(24) supplies and machinery used by laundries, cleaning, dyeing
pressing, or garment or other textile rental establishments in the direct
performance of their primary function, but not sales of supplies and
machinery used by coin-operated laundromats;"
(B) This section takes effect June 30, 1995.
Time effective
SECTION 17. This act takes effect January 1, 1995, and applies to
property taxes going into execution after December 31, 1994.
Approved the 1st day of September, 1994. |