H*4220(Rat #0256, Act #0206 of 2004)  General Bill, By Clemmons, Barfield, 
Keegan, Viers and Witherspoon
 AN ACT TO ALLOW THE GOVERNING BODY OF A COUNTY THAT GENERATES MORE THAN TEN
 MILLION DOLLARS IN ACCOMMODATIONS TAX BY ORDINANCE TO REQUIRE THE LISTING OF
 STRUCTURAL IMPROVEMENTS AND ANY RESULTING CHANGES IN USE FOR REAL PROPERTY
 WITHIN THIRTY DAYS FOLLOWING THE DAY ON WHICH THE IMPROVEMENTS ARE COMPLETED
 AND FIT FOR THE INTENDED USE AND PROVIDE EXCEPTIONS, AND TO MAKE TAXES
 ATTRIBUTABLE TO IMPROVEMENTS LISTED ON OR BEFORE JUNE THIRTIETH DUE FOR THE
 SUCCEEDING PERIOD FROM JULY FIRST TO DECEMBER THIRTY-FIRST AND PAYABLE WHEN
 TAXES ARE DUE ON THE PROPERTY FOR THAT PROPERTY TAX YEAR, TO MAKE TAXES
 ATTRIBUTABLE TO IMPROVEMENTS LISTED AFTER JUNE THIRTIETH OF THE PROPERTY TAX
 YEAR DUE AND PAYABLE WHEN TAXES ARE DUE AND PAYABLE ON THE PROPERTY FOR THE
 SUCCEEDING PROPERTY TAX YEAR. - ratified title

   05/14/03  House  Introduced, read first time, placed on calendar
                     without reference HJ-45
   05/20/03  House  Read second time HJ-17
   05/21/03  House  Read third time and sent to Senate HJ-13
   05/22/03  Senate Intd. & placed on local & uncontested cal. w/o
                     reference SJ-9
   05/28/03  Senate Read second time SJ-44
   04/07/04  Senate Amended SJ-19
   04/07/04  Senate Read third time and returned to House with
                     amendments SJ-19
   04/08/04         Scrivener's error corrected
   04/14/04  House  Concurred in Senate amendment and enrolled HJ-60
   04/20/04         Ratified R 256
   04/26/04         Signed By Governor
   05/03/04         Copies available
   05/03/04         Effective date 04/26/04
   05/18/04         Act No. 206

(A206, R256, H4220)

AN ACT TO ALLOW THE GOVERNING BODY OF A COUNTY THAT GENERATES MORE THAN TEN MILLION DOLLARS IN ACCOMMODATIONS TAX BY ORDINANCE TO REQUIRE THE LISTING OF STRUCTURAL IMPROVEMENTS AND ANY RESULTING CHANGES IN USE FOR REAL PROPERTY WITHIN THIRTY DAYS FOLLOWING THE DAY ON WHICH THE IMPROVEMENTS ARE COMPLETED AND FIT FOR THE INTENDED USE AND PROVIDE EXCEPTIONS, AND TO MAKE TAXES ATTRIBUTABLE TO IMPROVEMENTS LISTED ON OR BEFORE JUNE THIRTIETH DUE FOR THE SUCCEEDING PERIOD FROM JULY FIRST TO DECEMBER THIRTY-FIRST AND PAYABLE WHEN TAXES ARE DUE ON THE PROPERTY FOR THAT PROPERTY TAX YEAR, TO MAKE TAXES ATTRIBUTABLE TO IMPROVEMENTS LISTED AFTER JUNE THIRTIETH OF THE PROPERTY TAX YEAR DUE AND PAYABLE WHEN TAXES ARE DUE AND PAYABLE ON THE PROPERTY FOR THE SUCCEEDING PROPERTY TAX YEAR.

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

Property tax, value of improvements

SECTION    1.    (A)    Notwithstanding any other provisions of law, the governing body of a county that generates more than ten million dollars in accommodations tax in any one year by ordinance may require changes in the appraised value and use of real property attributable to structural improvements on the real property to be listed for taxation with the auditor within thirty days following the day upon which the improvements are completed and fit for the intended use.

(B)    If such an ordinance is enacted, any additional property tax attributable to improvements listed with the county auditor on or before June thirtieth is due for the succeeding period from July first to December thirty-first and payable when taxes are due on the property for that property tax year and any additional property tax attributable to improvements listed with the county auditor after June thirtieth of the property tax year is due and payable when taxes are due on the property for the succeeding property tax year.

(C)    The provisions of this section do not apply to real property assessed as manufacturing or utility property pursuant to Section 12-43-220(a) of the 1976 Code.

Time effective

SECTION    2.    This act takes effect upon approval by the Governor.

Ratified the 20th day of April, 2004.

Approved the 26th day of April, 2004.