H*4158(Rat #0503, Act #0602 of 1992)  General Bill, By S.G. Manly
 A Bill to provide for the manner in which the annual budget and tax millage
 for the school district of Greenville County must be determined, to provide
 that Greenville County tax notices may contain check-off options, and to
 repeal Act 284 of 1989 and Act 251 of 1991 relating to the authorized tax
 millage for the Greenville County school district.-amended title

   01/15/92  House  Introduced, read first time, placed on calendar
                     without reference HJ-33
   01/21/92  House  Debate adjourned until Tuesday, January 28, 1992 HJ-14
   01/28/92  House  Debate adjourned until Tuesday, February 4, 1992 HJ-13
   02/04/92  House  Debate adjourned until Wednesday, February 5,
                     1992 HJ-22
   02/05/92  House  Amended HJ-40
   02/05/92  House  Read second time HJ-41
   02/06/92  House  Debate adjourned until Tuesday, February 11, 1992 HJ-8
   02/11/92  House  Amended HJ-11
   02/11/92  House  Read third time and sent to Senate HJ-12
   02/12/92  Senate Intd. & placed on local & uncontested cal. w/o
                     reference SJ-9
   03/12/92  Senate Amended SJ-39
   05/06/92  Senate Amended SJ-19
   05/06/92  Senate Read second time SJ-21
   05/07/92  Senate Read third time and returned to House with
                     amendments SJ-1
   05/14/92  House  Concurred in Senate amendment and enrolled HJ-307
   05/27/92         Ratified R 503
   06/01/92         Signed By Governor
   06/01/92         Effective date 06/01/92
   06/01/92         Act No. 602
   07/09/92         Copies available

AN ACT TO PROVIDE FOR THE MANNER IN WHICH THE ANNUAL BUDGET AND TAX MILLAGE FOR THE SCHOOL DISTRICT OF GREENVILLE COUNTY MUST BE DETERMINED, TO PROVIDE THAT GREENVILLE COUNTY TAX NOTICES MAY CONTAIN CERTAIN CHECK-OFF OPTIONS, AND TO REPEAL ACT 284 OF 1989 AND ACT 251 OF 1991 RELATING TO THE AUTHORIZED TAX MILLAGE FOR THE GREENVILLE COUNTY SCHOOL DISTRICT.

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

Determination of budget and tax millage; check-off options

SECTION 1. (A) Notwithstanding other provisions of law, the annual budget for the School District of Greenville County must be determined in accordance with this act.

(B) The board of trustees of the district annually shall prepare a budget and recommend to the county auditor the amount of tax millage, computed to the nearest whole mill, necessary to defray the cost of the budget. As used in this act, "budget" means that amount of the total cost of operating the schools of the district and does not include bonded indebtedness.

(C) For a given fiscal year the board may increase millage to raise funds based on the prior year's consumer price index for the southeast published by the United States Department of Labor as reported by the State Budget and Control Board as it applies to the amount of the budget in the prior fiscal year, plus the amount required to fund new unfunded federal and state mandates, plus the amount of reductions in federal and state monies not accompanied by corresponding program cuts, and minus new total anticipated income from all sources available to the district. Errors in projected income must be taken into consideration in the next year's funding calculations. For purposes of this subsection, reductions in federal and state monies means actual reductions in total federal and state funds to be received by the district in the prior fiscal year. This subsection does not restrict the total budget of the district.

(D) The board may increase the budget to the amount necessary to raise revenue to the level of combined mandates, reductions, and inflation, not to exceed four mills in any one year. If the board finds it necessary to increase the budget beyond the limits prescribed in this subsection, it shall submit the question to the qualified electors of the district by referendum.

(E) An independent auditor who reports directly to the board periodically shall conduct fiscal and management audits of the district at the district's expense, and a copy of the audit must be forwarded to the Greenville County Legislative Delegation. The auditor serves at the pleasure of the board.

(F)(1) After property reassessment the school millage must be adjusted to reflect the appropriate millage under the new assessed property value. The new millage rate becomes the base rate. Tax revenues may not exceed the total tax revenue for the immediately preceding year by more than one percent as provided in Section 12-43-280 of the 1976 Code. The board may not increase the new base rate after reassessment except pursuant to this section.

(2) The school district shall provide to each member of the Greenville County Legislative Delegation the following as information:

(a) total revenue received by the district in the preceding fiscal year;

(b) new unfunded mandates from the federal and state governments;

(c) reductions in funding from the federal and state governments;

(d) total anticipated revenue available to the district for the upcoming fiscal year.

(G) At the discretion of the board, Greenville County tax notices must contain a check-off option for the taxpayer to contribute voluntarily to the funding of a district-wide special project designated by the board. The option must be substantially in the following form: "By checking `Yes' for this contribution, I voluntarily contribute an amount above my required tax bill to be used only for the special project listed on this option.

[] Yes [] No"

Repeal

SECTION 2. Act 284 of 1989 and Act 251 of 1991 are repealed.

Time effective

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

In the Senate House May 27, 1992.

Nick A. Theodore,

President of the Senate

David M. Beasley,

Speaker Pro Tempore of the

House of Representatives

Approved the 1st day of June, 1992.

Carroll A. Campbell, Jr.,

Governor

Printer's Date -- June 29, 1992 -- L.