S*748 Session 106 (1985-1986)
S*0748(Rat #0469, Act #0425 of 1986) General Bill, By Setzler
A Bill to authorize a county treasurer or tax collector to delegate to a
deputy treasurer, to a deputy tax collector, or to the county sheriff the
power to seize and levy upon property of a defaulting taxpayer for nonpayment
of property taxes and to provide that any taxes paid by a delinquent taxpayer
to a county treasurer or tax collector must be applied to the older
chronological delinquency of the taxpayer unless the check or money order
tendered by the taxpayer provides otherwise and to establish a procedure for
processing it if it does, to require personal property taxes tendered be
applied to personal property tax delinquencies and real property taxes
tendered be applied to real property tax delinquencies.-amended title
11/04/85 Senate Prefiled
11/04/85 Senate Referred to Committee on Judiciary
01/14/86 Senate Introduced and read first time SJ-60
01/14/86 Senate Referred to Committee on Judiciary SJ-60
02/05/86 Senate Committee report: Favorable Judiciary SJ-454
02/06/86 Senate Read second time SJ-516
02/06/86 Senate Ordered to third reading with notice of
amendments SJ-516
02/12/86 Senate Amended SJ-556
02/12/86 Senate Read third time and sent to House SJ-556
02/12/86 House Introduced and read first time HJ-637
02/12/86 House Referred to Committee on Ways and Means HJ-637
04/30/86 House Recalled from Committee on Ways and Means HJ-2748
05/06/86 House Objection by Rep. J. Bradley, Faber, Aydlette,
Washington & Foxworth HJ-2823
05/07/86 House Objection withdrawn by Rep. J. Bradley, Foxworth
& Washington HJ-2877
05/07/86 House Amended HJ-2877
05/07/86 House Read second time HJ-2878
05/08/86 House Read third time HJ-2927
05/08/86 House Returned HJ-2927
05/08/86 Senate Concurred in House amendment and enrolled SJ-2521
05/21/86 Ratified R 469
05/22/86 Signed By Governor
05/22/86 Effective date 05/22/86
05/22/86 Act No. 425
06/06/86 Copies available
(A425, R469, S748)
AN ACT AUTHORIZE A COUNTY TREASURER OR TAX COLLECTOR TO DELEGATE TO A DEPUTY
TREASURER, TO A DEPUTY TAX COLLECTOR, OR TO THE COUNTY SHERIFF THE POWER TO SEIZE
AND LEVY UPON PROPERTY OF A DEFAULTING TAXPAYER FOR NONPAYMENT OF PROPERTY TAXES
AND TO PROVIDE THAT ANY TAXES PAID BY A DELINQUENT TAXPAYER TO A COUNTY TREASURER
OR TAX COLLECTOR MUST BE APPLIED TO THE OLDEST CHRONOLOGICAL DELINQUENCY OF THE
TAXPAYER UNLESS THE CHECK OR MONEY ORDER TENDERED BY THE TAXPAYER PROVIDES
OTHERWISE AND TO ESTABLISH A PROCEDURE FOR PROCESSING IT IF IT DOES, TO REQUIRE
PERSONAL PROPERTY TAXES TENDERED BE APPLIED TO PERSONAL PROPERTY TAX
DELINQUENCIES AND REAL PROPERTY TAXES TENDERED BE APPLIED TO REAL PROPERTY TAX
DELINQUENCIES.
Be it enacted by the General Assembly of the State of South Carolina:
Findings
SECTION 1. The General Assembly finds that doubt exists as to the authority of
a county treasurer or tax collector to delegate to others the responsibility to
seize possession of property of a defaulting taxpayer. This doubt may place in
issue some executions and sales of property for these purposes. The purpose of
this act is to confer upon the treasurer and the tax collector the authority to
delegate in writing that responsibility to their deputy or to the county sheriff.
Delegation of authority
SECTION 2. When a county treasurer or tax collector is charged by law with the
collection of delinquent taxes, the county treasurer or tax collector may
delegate in writing to the deputy county treasurer, to the deputy tax collector,
or to the county sheriff the duty and responsibility to seize and take possession
of so much of the property of a defaulting taxpayer as may be necessary to secure
payment of the taxes. Upon this written delegation the officer shall proceed to
seize and take possession of the property. The treasurer or tax collector
thereafter shall proceed to advertise and sell the property as provided by law.
Application of taxes paid
SECTION 3. Any taxes paid by a delinquent taxpayer to a county treasurer or tax
collector must be applied to the oldest chronological delinquency of the taxpayer
unless the check or money order tendered by the taxpayer provides otherwise in
which case it must be returned to the taxpayer together with a statement that the
check or money order cannot be accepted due to the earlier delinquency. Personal
property taxes tendered must be applied to personal property tax delinquencies
and real property taxes tendered must be applied to real property tax
delinquencies.
Time effective
SECTION 4. This act shall take effect upon approval by the Governor. |