S*1288(Rat #0425, Act #0451 of 2002)  General Bill, By Setzler, Knotts and 
Bauer

Similar(H 5291)
 A BILL TO DIRECT THE LEXINGTON COUNTY OFFICIAL CHARGED WITH THE RESPONSIBILITY
 OF COLLECTING DELINQUENT TAXES, IN CONNECTION WITH THE REQUIREMENT FOR
 PERSONAL PROPERTY TAXES ON A WATERCRAFT AND OUTBOARD MOTOR, BE CURRENT BEFORE
 THE TITLE TO THESE ITEMS MAY BE TRANSFERRED, THAT THIS PROHIBITION ON THE
 TRANSFER OF TITLE APPLIES ONLY FOR PROPERTY TAXES DUE FOR PROPERTY TAX YEARS
 BEGINNING AFTER 1999, THAT USED WATERCRAFT AND USED OUTBOARD MOTORS OBTAINED
 FROM A LICENSED DEALER OR INDIVIDUAL ON OR AFTER OCTOBER 3, 2000, ARE FREE OF
 THE LIEN FOR THE PAYMENT OF PROPERTY TAXES FOR PROPERTY TAX YEARS BEFORE 2000,
 AND DELINQUENT TAXES MUST BE COLLECTED FROM THE PREVIOUS OWNER, NOT INCLUDING
 THE DEALER, AND THAT NO REFUNDS OF PROPERTY TAXES ON WATERCRAFT AND OUTBOARD
 MOTORS ARE PAYABLE FOR PROPERTY TAX YEARS BEFORE.-amended title

   05/16/02  Senate Intd. & placed on local & uncontested cal. w/o
                     reference SJ-21
   05/16/02  Senate Unanimous consent for second reading on next
                     legislative day SJ-21
   05/16/02  Senate Unanimous consent for third reading on next
                     legislative day SJ-21
   05/17/02  Senate Read second time SJ-1
   05/21/02  Senate Read third time and enrolled SJ-19
   05/22/02  House  Introduced and read first time HJ-84
   05/22/02  House  Referred to Committee on Ways and Means HJ-84
   05/28/02  House  Recalled from Committee on Ways and Means HJ-118
   05/29/02  House  Amended HJ-9
   05/29/02  House  Read second time HJ-9
   05/30/02  House  Read third time and returned to Senate with
                     amendments HJ-12
   05/30/02  Senate Concurred in House amendment and enrolled SJ-5
   06/04/02         Ratified R 425
   06/07/02         Signed By Governor
   06/25/02         Effective date 6/7/02
   06/25/02         Copies available
   10/11/02         Act No. 451

AN ACT TO DIRECT THE LEXINGTON COUNTY OFFICIAL CHARGED WITH THE RESPONSIBILITY OF COLLECTING DELINQUENT TAXES, IN CONNECTION WITH THE REQUIREMENT FOR PERSONAL PROPERTY TAXES ON A WATERCRAFT AND OUTBOARD MOTOR, BE CURRENT BEFORE THE TITLE TO THESE ITEMS MAY BE TRANSFERRED, THAT THIS PROHIBITION ON THE TRANSFER OF TITLE APPLIES ONLY FOR PROPERTY TAXES DUE FOR PROPERTY TAX YEARS BEGINNING AFTER 1999, THAT USED WATERCRAFT AND USED OUTBOARD MOTORS OBTAINED FROM A LICENSED DEALER OR INDIVIDUAL ON OR AFTER OCTOBER 3, 2000, ARE FREE OF THE LIEN FOR THE PAYMENT OF PROPERTY TAXES FOR PROPERTY TAX YEARS BEFORE 2000, AND DELINQUENT TAXES MUST BE COLLECTED FROM THE PREVIOUS OWNER, NOT INCLUDING THE DEALER, AND THAT NO REFUNDS OF PROPERTY TAXES ON WATERCRAFT AND OUTBOARD MOTORS ARE PAYABLE FOR PROPERTY TAX YEARS BEFORE.

Whereas, the application of the requirement that personal property taxes on a watercraft and outboard motor be current before transfer of the title to property tax years before the year of the enactment of the requirement has caused great inconvenience to both the sellers and owners of used watercraft and outboard motors in Lexington County; and

Whereas, it is appropriate to provide clearly that the requirement applies only to property taxes on watercraft and outboard motors that become due and payable after the enactment of the requirement and that this property is purchased free and clear of the liens for Lexington County property tax years before the 2000 property tax year. Now, therefore,

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

Transfer of title to watercraft

SECTION 1. A certificate of title to watercraft or an outboard motor may not be transferred if the department has notice that Lexington County property taxes for property tax years beginning after 1999, are owed on the watercraft or outboard motor. If transfer of title has been denied by reason of delinquent taxes, a tax receipt on the watercraft or outboard motor from the person officially charged with the collection of ad valorem taxes in the owner's county of residence must be accepted as proof that the taxes have been paid. The bill of sale or title to watercraft or an outboard motor must require certification that property taxes that are due and payable for property tax years beginning after 1999, have been paid.

The Lexington County Treasurer or other appropriate official annually, or more frequently as the county considers appropriate, shall transmit a list of delinquent taxes due on watercraft and outboard motors to the department. The list may be transmitted in any electronic format considered acceptable by the department.

Freedom from tax lien for years before 2000

SECTION 2. Used watercraft and outboard motors obtained from a licensed boat dealer or an individual on or after October 3, 2000, are free and clear of the lien for property taxes for Lexington County property tax years before the 2000 property tax year. The Lexington County Treasurer or other appropriate official charged with the collection of delinquent ad valorem taxes shall seek the collection of the delinquent taxes on the used watercraft or outboard motor only from the previous owner, not including the licensed boat dealer.

Nonrefundable tax payment

SECTION 3. Property taxes paid on watercraft and outboard motors for Lexington County property tax years before the 2000 property tax year are not refundable pursuant to any provision of this act.

Time effective

SECTION 4. This act takes effect upon approval by the Governor.

Ratified the 4th day of June, 2002.

Approved the 7th day of June, 2002.