S 314 Session 111 (1995-1996)
S 0314 General Bill, By McConnell
A Bill to amend the Code of Laws of South Carolina, 1976, by adding Section
12-43-303 so as to provide for the assessment of reasonable costs and attorney
or other professional fees against a county by a taxpayer prevailing before
the county board of assessment appeals and to provide that the circuit court
shall hear any dispute as to the reasonableness of the fees.
01/10/95 Senate Introduced and read first time SJ-131
01/10/95 Senate Referred to Committee on Judiciary SJ-131
A BILL
TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA,
1976, BY ADDING SECTION 12-43-303 SO AS TO PROVIDE
FOR THE ASSESSMENT OF REASONABLE COSTS AND
ATTORNEY OR OTHER PROFESSIONAL FEES AGAINST A
COUNTY BY A TAXPAYER PREVAILING BEFORE THE
COUNTY BOARD OF ASSESSMENT APPEALS AND TO
PROVIDE THAT THE CIRCUIT COURT SHALL HEAR ANY
DISPUTE AS TO THE REASONABLENESS OF THE FEES.
Be it enacted by the General Assembly of the State of South
Carolina:
SECTION 1. Article 3, Chapter 43, Title 12 of the 1976 Code
is amended by adding:
"Section 12-43-303. A taxpayer whose proposed valuation
on appeal is upheld by the county board of tax appeals must be
reimbursed by the county for reasonable costs and attorney or other
professional fees incurred by the taxpayer for the appeal heard by
the board. The board shall certify the appropriate amount to the
governing body of the county, which shall direct the county
treasurer to pay the amount specified. Any dispute as to the
reasonableness of these fees must be heard by the circuit
court."
SECTION 2. This act takes effect upon approval by the
Governor and applies with respect to appeals heard by the county
board of assessment appeals on or after that date.
-----XX----- |