H 3630 {Rat #5, Act #96 of 2019} Joint Resolution, By Stavrinakis, McCoy, Collins, 
W.Newton, Mace, Clary, Brown, Gilliard, King, Mack, Erickson, Bradley, McDaniel, 
Moore, Simmons, Funderburk and Norrell
 A JOINT RESOLUTION TO DELAY THE PROPERTY TAX PENALTY SCHEDULE BY THREE MONTHS
 ON REAL PROPERTY OWNED BY CERTAIN INDIVIDUALS AFFECTED BY THE SHUTDOWN OF THE
 FEDERAL GOVERNMENT. - ratified title
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   01/16/19  House  Introduced and read first time (House Journal-page 29)
   01/16/19  House  Referred to Committee on Ways and Means
                     (House Journal-page 29)
   01/16/19  House  Recalled from Committee on Ways and Means
                     (House Journal-page 49)
   01/17/19  House  Member(s) request name added as sponsor: Clary,
                     Brown, Gilliard, King, Mack, Erickson, Bradley,
                     McDaniel, Moore, Simmons, Funderburk, Norrell
   01/17/19  House  Read second time (House Journal-page 19)
   01/17/19  House  Roll call Yeas-109  Nays-0 (House Journal-page 19)
   01/17/19  House  Unanimous consent for third reading on next
                     legislative day (House Journal-page 21)
   01/18/19  House  Read third time and sent to Senate
                     (House Journal-page 2)
   01/22/19  Senate Introduced and read first time (Senate Journal-page 13)
   01/22/19  Senate Referred to Committee on Finance
                     (Senate Journal-page 13)
   02/05/19  Senate Recalled from Committee on Finance
                     (Senate Journal-page 3)
   02/07/19  Senate Amended (Senate Journal-page 16)
   02/07/19  Senate Read second time (Senate Journal-page 16)
   02/07/19  Senate Roll call Ayes-40  Nays-0 (Senate Journal-page 16)
   02/12/19  Senate Read third time and returned to House with
                     amendments (Senate Journal-page 175)
   02/14/19  House  Concurred in Senate amendment and enrolled
                     (House Journal-page 36)
   02/14/19  House  Roll call Yeas-110  Nays-0 (House Journal-page 36)
   02/20/19         Ratified R  5
   02/21/19         Signed By Governor
   02/28/19         Effective date  02/21/19
   07/10/19         Act No.  96

H. 3630

(A96, R5, H3630)

A JOINT RESOLUTION TO DELAY THE PROPERTY TAX PENALTY SCHEDULE BY THREE MONTHS ON REAL PROPERTY OWNED BY CERTAIN INDIVIDUALS AFFECTED BY THE SHUTDOWN OF THE FEDERAL GOVERNMENT.

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

Delay of Property Tax Penalty Schedule

SECTION    1.    (A)    For property tax year 2018 for which property taxes are due on January 15, 2019, the penalty schedule for unpaid property taxes and assessments set forth in Section 12-45-180, including the commencement of a tax execution, must be delayed by three months in each portion of the schedule.

(B)(1)    This section only applies if the owner of the real property is employed by the federal government and did not receive his federal salary on the normal schedule during the shutdown that began on December 22, 2018. This section also applies if the owner of the real property contracts with the federal government and the federal shutdown has caused him to lose at least fifty percent of his income during the shutdown, as determined by the county treasurer.

(2)    The burden of proof of eligibility for the delay is on the taxpayer. The taxpayer must provide the county treasurer with whatever proof the treasurer determines necessary to determine eligibility.

(C)    Nothing in this section may be construed to mean that real property taxes and assessments are not still due on or before January 15, 2019, or thirty days after the mailing of tax notices, whichever occurs later. Also, nothing in this section may be construed to affect the procedure for appealing real property taxes and assessments.

Time effective

SECTION    2.    This joint resolution takes effect upon approval by the Governor. If penalties have been added before the effective date of this joint resolution, the auditor shall adjust the penalties in conformity with the provisions of this joint resolution. If penalties have been paid before the effective date of this act, the taxpayer is entitled to a refund of penalties paid.

Ratified the 20th day of February, 2019.

Approved the 21st day of February, 2019.