H 3552 Session 112 (1997-1998)
H 3552 General Bill, By Boan
Similar(S 443)
A BILL TO AMEND SECTION 12-37-90, CODE OF LAWS OF SOUTH CAROLINA, 1976,
RELATING TO DUTIES OF THE COUNTY ASSESSOR, SO AS TO PROVIDE FOR THE
RESPONSIBILITY AND RIGHT TO ENTER AND EXAMINE NEW NONRESIDENTIAL STRUCTURES
BEFORE OCCUPANCY AND PORTIONS OF EXISTING BUILDINGS COVERED BY BUILDING
PERMITS.
02/27/97 House Introduced and read first time HJ-6
02/27/97 House Referred to Committee on Labor, Commerce and
Industry HJ-6
02/10/98 House Tabled in committee Labor, Commerce and Industry
A BILL
TO AMEND SECTION 12-37-90, CODE OF LAWS OF SOUTH
CAROLINA, 1976, RELATING TO DUTIES OF THE COUNTY
ASSESSOR, SO AS TO PROVIDE FOR THE RESPONSIBILITY
AND RIGHT TO ENTER AND EXAMINE NEW
NONRESIDENTIAL STRUCTURES BEFORE OCCUPANCY
AND PORTIONS OF EXISTING BUILDINGS COVERED BY
BUILDING PERMITS.
Be it enacted by the General Assembly of the State of South
Carolina:
SECTION 1. Section 12-37-90 of the 1976 Code is amended to
read:
"Section 12-37-90. All counties shall have a full-time assessor,
whose responsibility is appraising and listing all real property,
whether exempted or not, except real property required by law to be
assessed by the commission and property owned by the federal
government, state government, county government, or any
of its political subdivisions and which is exempt from
property taxation. If the assessor discovers that any real property
required by law to be assessed by the commission has been omitted,
he shall notify the commission that such the property
has been omitted and the commission shall be is
required to appraise and assess the omitted property.
The assessor shall be is responsible for the
operations of his office and shall:
(a) maintain a continuous record of recorded deed sales
transactions, building permits, tax maps, and other records
necessary for a continuing reassessment program;
(b) diligently search for and discover all real property not
previously returned by the owners or their agents
thereof or not listed for taxation by the county
auditor, and list such property for taxation in the name of the
owner or person to whom it is taxable;
(c) when values change, reappraise and reassess any or
all real property so as to reflect its proper valuation in light of
changed conditions, except for exempt property and real property
required by law to be appraised and assessed by the commission, and
furnish a list of these assessments to the county auditor;
(d) determine assessments and reassessments of real property in
such a manner that the ratio of assessed value to fair market
value shall be is uniform throughout the county;
(e) appear as necessary before any an appellate
board to give testimony and present evidence as to the justification
of any an appraisal;
(f) have the right of appeal from any a
disapproval of or modification of any an appraisal
made by him;
(g) perform such other duties relating to the office of tax
assessor as may be required by the laws of the
this State;
(h) be the sole person responsible for the valuation of real
property, except that required by law to be appraised and
assessed by the commission, and the values set by the assessor
shall may be altered only by the assessor or by
legally constituted appellate boards, the commission, or the
courts.;
(i) have the right to enter and examine all new nonresidential
buildings and structures before the issuance of a certificate of
occupancy, and those portions of an existing building or structure
covered by a building permit for renovations or additions."
Provided, that any Two or more counties, with the approval
of the commission, may enter into an agreement to establish a single
assessor's office which would be in charge of the assessing of
property of such those counties under rules
and regulations prescribed by the commission."
SECTION 2. This act takes effect upon approval by the Governor.
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