H*3466(Rat #0361, Act #0335 of 1990)  General Bill, By D.C. Waldrop
 A Bill to amend Section 12-45-180, Code of Laws of South Carolina, 1976,
 relating to penalties on delinquent taxes, so as to provide that if the
 payment dates required by this Section fall on a Saturday, Sunday, or legal
 holiday, the dates are extended to the end of the second business day
 immediately following which is not a Saturday, Sunday, or legal holiday, to
 provide that in counties which observe January 15, 1990, as a holiday no
 penalties may be assessed for 1989 taxes paid on January 16 or 17, 1990, if
 the taxpayer files a sworn statement that he attempted to pay the tax due on
 January 15, 1990, and to provide that penalties paid on January 16 or 17,
 1990, must be refunded no later than March 1, 1990.-amended title

   02/09/89  House  Introduced and read first time HJ-5
   02/09/89  House  Referred to Committee on Ways and Means HJ-5
   04/20/89  House  Committee report: Favorable with amendment Ways
                     and Means HJ-19
   05/03/89  House  Amended HJ-18
   05/03/89  House  Read second time HJ-19
   05/04/89  House  Read third time and sent to Senate HJ-15
   05/09/89  Senate Introduced and read first time SJ-7
   05/09/89  Senate Referred to Committee on Finance SJ-7
   01/17/90  Senate Recalled from Committee on Finance SJ-15
   01/17/90  Senate Amended SJ-15
   01/17/90  Senate Read second time SJ-15
   01/17/90  Senate Unanimous consent for third reading on next
                     legislative day SJ-15
   01/18/90  Senate Amended SJ-13
   01/18/90  Senate Read third time and returned to House with
                     amendments SJ-13
   01/24/90  House  Senate amendment amended HJ-54
   01/24/90  House  Returned to Senate with amendments HJ-57
   01/25/90  Senate Non-concurrence in House amendment SJ-3
   01/30/90  House  House insists upon amendment and conference
                     committee appointed Reps. Reps. Waldrop, Klapman
                     & Kirsh HJ-2
   01/30/90  Senate Conference committee appointed Sens. Pope, Moore,
                     Land SJ-11
   02/06/90  House  Free conference powers granted HJ-22
   02/06/90  House  Free conference committee appointed Reps.
                     Waldrop, Klapman & Kirsh HJ-23
   02/06/90  House  Free conference report received HJ-23
   02/06/90  House  Free conference report adopted HJ-25
   02/06/90  Senate Free conference powers granted SJ-8
   02/06/90  Senate Free conference committee appointed Sens. Pope,
                     Moore, Land SJ-9
   02/06/90  Senate Free conference report received SJ-9
   02/06/90  Senate Free conference report adopted SJ-11
   02/06/90  Senate Ordered enrolled for ratification SJ-11
   02/15/90         Ratified R 361
   02/20/90         Signed By Governor
   02/20/90         Effective date 02/20/90
   02/20/90         Act No. 335
   02/27/90         Copies available

AN ACT TO AMEND SECTION 12-45-180, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO PENALTIES ON DELINQUENT TAXES, SO AS TO PROVIDE THAT IF THE PAYMENT DATES REQUIRED BY THIS SECTION FALL ON A SATURDAY, SUNDAY, OR LEGAL HOLIDAY, THE DATES ARE EXTENDED TO THE END OF THE SECOND BUSINESS DAY IMMEDIATELY FOLLOWING WHICH IS NOT A SATURDAY, SUNDAY, OR LEGAL HOLIDAY, TO PROVIDE THAT IN COUNTIES WHICH OBSERVE JANUARY 15, 1990, AS A HOLIDAY NO PENALTIES MAY BE ASSESSED FOR 1989 TAXES PAID ON JANUARY 16 OR 17, 1990, IF THE TAXPAYER FILES A SWORN STATEMENT THAT HE ATTEMPTED TO PAY THE TAX DUE ON JANUARY 15, 1990, AND TO PROVIDE THAT PENALTIES PAID ON JANUARY 16 OR 17, 1990, MUST BE REFUNDED NO LATER THAN MARCH 1, 1990.

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

Deadline extended

SECTION 1. Section 12-45-180 of the 1976 Code is amended to read:

"Section 12-45-180. When the taxes and assessments or any portion of the taxes and assessments charged against any property or person on the duplicate for the current fiscal year are not paid before the sixteenth day of January or thirty days after the mailing of tax notices, whichever occurs later, the county auditor shall add a penalty of three percent on the county duplicate and the county treasurer shall collect the penalty. If the taxes, assessments, and penalty are not paid before the second day of the next February, an additional penalty of seven percent must be added by the county auditor on the county duplicate and collected by the county treasurer. If the taxes, assessments, and penalties are not paid before the seventeenth day of the next March, an additional penalty of five percent must be added by the county auditor on the county duplicate and collected by the county treasurer. If the taxes, assessments, and penalties are not paid before the seventeenth day of March, the county treasurer shall issue his tax execution to the officer authorized and directed to collect delinquent taxes, assessments, penalties, and costs for their collection as provided in Chapter 51 of this title and they must be collected as required by that chapter. The United States postmark is the determining date for mailed payments.

If the payment dates required by this section fall on a Saturday, Sunday, or legal holiday, the dates are extended to the end of the second business day immediately following which is not a Saturday, Sunday, or legal holiday."

Due date for 1989 extended

SECTION 2. Notwithstanding the provisions of Section 12-45-180 of the 1976 Code, in those counties which observed January 15, 1990, as a holiday, no penalty may be assessed for ad valorem taxes due for the 1989 taxable year paid on January 16 or 17, 1990, if the taxpayer files a sworn statement with the Treasurer stating that the taxpayer attempted to pay the tax due on January 15, 1990. Penalties paid by the taxpayer on those days on taxes due for the 1989 tax year must be refunded no later than March 1, 1990.

Time effective

SECTION 3. This act takes effect upon approval by the Governor.

Approved the 20th day of February, 1990.