H 4662 Session 112 (1997-1998)
H 4662 Joint Resolution, By Quinn, Allison, Altman, Barrett, Bauer, H. Brown,
Campsen, Canty, Cato, Cooper, Cotty, Davenport, Edge, Harrell, Harrison,
Haskins, Howard, B.L. Jordan, Keegan, Kelley, Knotts, Lanford, Law, Leach,
Limehouse, Loftis, J.G. McAbee, McKay, J.D. McMaster, Phillips, Riser, Rodgers,
Sandifer, Seithel, D. Smith, J. Smith, R. Smith, Stille, Townsend, Tripp,
Trotter, Whatley, Wilkins, Woodrum and W.J. Young
Similar(S 941, H 4846)
A JOINT RESOLUTION PROPOSING AN AMENDMENT TO ARTICLE X OF THE CONSTITUTION OF
SOUTH CAROLINA, 1895, RELATING TO FINANCE AND TAXATION BY ADDING SECTION 1A
AND AMENDING EXISTING SECTION 6 OF THE ARTICLE SO AS TO REQUIRE PROPERTY
CLASSIFIED AS "ALL OTHER PERSONAL PROPERTY" TO BE THE SUBJECT OF A SEPARATE
MILLAGE LEVY WHICH MAY NOT EXCEED THE 1998 PROPERTY TAX YEAR LEVY ON SUCH
PROPERTY INCLUDING MILLAGE LEVIED FOR BONDED INDEBTEDNESS AND TO MAKE A
CONFORMING AMENDMENT.
02/18/98 House Introduced and read first time HJ-43
02/18/98 House Referred to Committee on Ways and Means HJ-43
03/10/98 House Member(s) added as co-sponsor(s): Rep(s) Rodgers HJ-11
03/18/98 House Member(s) added as co-sponsor(s): Rep(s) McKay HJ-26
A JOINT RESOLUTION
PROPOSING AN AMENDMENT TO ARTICLE X OF THE
CONSTITUTION OF SOUTH CAROLINA, 1895, RELATING TO
FINANCE AND TAXATION BY ADDING SECTION 1A AND
AMENDING EXISTING SECTION 6 OF THE ARTICLE SO AS
TO REQUIRE PROPERTY CLASSIFIED AS "ALL OTHER
PERSONAL PROPERTY" TO BE THE SUBJECT OF A
SEPARATE MILLAGE LEVY WHICH MAY NOT EXCEED THE
1998 PROPERTY TAX YEAR LEVY ON SUCH PROPERTY
INCLUDING MILLAGE LEVIED FOR BONDED
INDEBTEDNESS AND TO MAKE A CONFORMING
AMENDMENT.
Be it enacted by the General Assembly of the State of South
Carolina:
SECTION 1. A. It is proposed that Article X of the Constitution
of this State be amended by adding Section 1A:
"Section 1A. For property tax years beginning after 1998,
the classification of 'all other personal property' established pursuant
to Section 1(8) of this article must be the subject of a separate millage
rate imposition uniformly applied to property within the class, and
this millage rate may not exceed the millage rate imposed for such
property for any property tax year beginning in 1998, including
amounts levied for that year for bonded indebtedness."
B. It is proposed that the first paragraph of Article X, Section 6 of
the Constitution of this State be amended to read:
"The General Assembly may vest the power of assessing and
collecting taxes in all of the political subdivisions of the State.
Property tax levies shall be uniform in respect to persons and
property within the jurisdiction of the body imposing such
taxes; except as otherwise provided in this article;
and provided, that on properties located in an area receiving
special benefits from the taxes collected, special levies may be
permitted by general law applicable to the same type of political
subdivision throughout the State, and the General Assembly shall
specify the precise condition under which such special levies shall be
assessed."
SECTION 2. The proposed amendment must be submitted to the
qualified electors at the next general election for representatives.
Ballots must be provided at the various voting precincts with the
following words printed or written on the ballot:
"Must Article X of the Constitution of this State be amended
by adding Section 1A and by amending existing Section 6 so as to
provide that property taxes imposed on property classified as 'all
other personal property' for property tax years beginning after 1998
must be separately imposed at a uniform rate on all property in the
class and at a rate that may not exceed the millage rate imposed on
such property for any property tax year beginning in 1998?
Yes []
No []
Those voting in favor of the question shall deposit a ballot with a
check or cross mark in the square after the word 'Yes', and those
voting against the question shall deposit a ballot with a check or cross
mark in the square after the word 'No'."
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