S*0278(Rat #0060, Act #0088 of 2009)  Joint Resolution, By Alexander
 A JOINT RESOLUTION TO ALLOW THE GOVERNING BODY OF A COUNTY BY RESOLUTION
 ADOPTED BY MAJORITY VOTE TO ALLOW COUNTY OFFICIALS CHARGED WITH COLLECTING
 TAXES ON REAL PROPERTY FOR PROPERTY TAX YEARS 2008 AND 2009 TO WAIVE OR REDUCE
 THE PENALTIES FOR LATE PAYMENTS, TO PROVIDE THAT THE RESOLUTION MUST PROVIDE
 THE TERMS AND CONDITIONS UNDER WHICH THE WAIVER OR REDUCTION APPLIES, TO
 REQUIRE WAIVERS OR REDUCTIONS TO BE GRANTED UNIFORMLY, TO REQUIRE THE APPROVAL
 OF LOCAL TAXING ENTITIES BEFORE THE RESOLUTION MAY BE PROPOSED, AND TO PROVIDE
 FOR REFUNDS WHERE APPLICABLE. - ratified title

   01/15/09  Senate Introduced and read first time SJ-6
   01/15/09  Senate Referred to Committee on Finance SJ-6
   01/16/09  Senate Referred to Subcommittee: Hayes (ch), Land,
                     Courson, Matthews, Grooms
   02/04/09  Senate Committee report: Favorable with amendment Finance SJ-5
   02/05/09         Scrivener's error corrected
   02/10/09  Senate Committee Amendment Amended and Adopted SJ-26
   02/11/09  Senate Amended SJ-36
   02/11/09  Senate Read second time SJ-36
   02/12/09  Senate Read third time and sent to House SJ-12
   02/17/09  House  Introduced and read first time HJ-7
   02/17/09  House  Referred to Committee on Ways and Means HJ-7
   05/12/09  House  Recalled from Committee on Ways and Means HJ-41
   05/13/09  House  Read second time HJ-22
   05/14/09  House  Read third time and enrolled HJ-29
   05/27/09         Ratified R 60
   06/02/09         Signed By Governor
   06/11/09         Effective date 06/02/09
   07/21/09         Act No. 88

(A88, R60, S278)

A JOINT RESOLUTION TO ALLOW THE GOVERNING BODY OF A COUNTY BY RESOLUTION ADOPTED BY MAJORITY VOTE TO ALLOW COUNTY OFFICIALS CHARGED WITH COLLECTING TAXES ON REAL PROPERTY FOR PROPERTY TAX YEARS 2008 AND 2009 TO WAIVE OR REDUCE THE PENALTIES FOR LATE PAYMENTS, TO PROVIDE THAT THE RESOLUTION MUST PROVIDE THE TERMS AND CONDITIONS UNDER WHICH THE WAIVER OR REDUCTION APPLIES, TO REQUIRE WAIVERS OR REDUCTIONS TO BE GRANTED UNIFORMLY, TO REQUIRE THE APPROVAL OF LOCAL TAXING ENTITIES BEFORE THE RESOLUTION MAY BE PROPOSED, AND TO PROVIDE FOR REFUNDS WHERE APPLICABLE.

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

Waiver or reduction of property tax penalties

SECTION    1.    Notwithstanding the provisions of Section 12-45-180 of the 1976 Code, imposing penalties for late payment of property taxes on real property, the governing body of a county by resolution adopted by majority vote may allow county officials charged with the collection of property taxes to waive or reduce the late payment penalties otherwise applicable for taxes due on real property for property tax years 2008 and 2009 as long as the full property tax payment is made by April fifteenth of the applicable tax year. The resolution must specify those terms and conditions under which the penalties may be waived or reduced. However, a county only may waive or reduce the late payment penalties if the county does so uniformly, irrespective of the class of real property.

Prior to proposing the resolution, each local taxing entity within the county whose taxes are collected by the county, must notify the county of its consent to the resolution.

Following the adoption of the resolution, the county must refund any taxpayer the requisite amount if the taxpayer paid a late payment penalty and the taxpayer would have otherwise had the late payment penalty waived or reduced pursuant to the resolution.

Time effective

SECTION    2.    This joint resolution takes effect upon approval by the Governor.

Ratified the 27th day of May, 2009.

Approved the 2nd day of June, 2009.