H 5291 General Bill, By Bingham, Huggins and Riser

Similar(S 1288)
 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 ON OR AFTER OCTOBER 3, 2000, ARE FREE OF THE LIEN FOR
 THE PAYMENT OF PROPERTY TAXES FOR PROPERTY TAX YEARS BEFORE 2000, AND THAT NO
 REFUNDS OF PROPERTY TAXES ON WATERCRAFT AND OUTBOARD MOTORS ARE PAYABLE FOR
 PROPERTY TAX YEARS BEFORE.

   05/16/02  House  Introduced, read first time, placed on calendar
                     without reference HJ-9
   05/21/02  House  Read second time HJ-27
   05/22/02  House  Read third time and sent to Senate HJ-8
   05/22/02  Senate Intd. & placed on local & uncontested cal. w/o
                     reference SJ-14
   05/28/02  Senate Amended SJ-77
   05/28/02  Senate Read second time SJ-77
   05/28/02  Senate Unanimous consent for third reading on next
                     legislative day SJ-77
   05/29/02  Senate Read third time and returned to House with
                     amendments SJ-53
   06/05/02  House  Debate adjourned HJ-103
   06/06/02  House  Debate adjourned until Friday, June 7, 2002 HJ-18

May 28 2002

    H. 5291

L. Printed 5/2802--S.

Read the first time May 22, 2002.

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 ON OR AFTER OCTOBER 3, 2000, ARE FREE OF THE LIEN FOR THE PAYMENT OF PROPERTY TAXES FOR PROPERTY TAX YEARS BEFORE 2000, AND THAT NO REFUNDS OF PROPERTY TAXES ON WATERCRAFT AND OUTBOARD MOTORS ARE PAYABLE FOR PROPERTY TAX YEARS BEFORE.

    Amend Title To Conform

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:

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.

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.

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.

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