H*2448 Session 103 (1979-1980)
H*2448(Rat #0471, Act #0405 of 1980) General Bill, By T.G. Mangum,
R.K. Anderson, B.L. Hendricks and S.H. Howard
Similar(S 269)
A Bill to provide for the tax year, the assessment date and the payment of ad
valorem taxes on motor vehicles which are required to be licensed by Section
56-3-110, Code of Laws of South Carolina, 1976; to provide for the elimination
of filing personal property tax returns with a county when the property is
registered with an agency of the State; to provide penalties; and to repeal
Sections 56-3-260 through 56-3-340, relating to statements and receipts
concerning personal property taxes on motor vehicles.-at
02/13/79 House Introduced and read first time HJ-517
02/13/79 House Referred to Committee on Ways and Means HJ-517
07/24/79 House Committee report: Favorable with amendment Ways
and Means HJ-3246
07/24/79 House Recommitted to Committee on Ways and Means HJ-3247
01/31/80 House Recalled from Committee on Ways and Means HJ-543
02/06/80 House Debate adjourned HJ-665
02/12/80 House Debate adjourned HJ-881
02/13/80 House Debate adjourned HJ-897
02/13/80 House Reconsidered HJ-897
02/13/80 House Read second time HJ-898
02/14/80 House Read third time and sent to Senate HJ-939
02/14/80 Senate Introduced and read first time SJ-6
02/14/80 Senate Referred to Committee on Finance SJ-6
03/12/80 Senate Committee report: Favorable Finance SJ-13
04/24/80 Senate Read second time SJ-16
04/24/80 Senate Ordered to third reading with notice of
amendments SJ-16
04/29/80 Senate Amended SJ-21
04/29/80 Senate READ THIRD TIME SJ-21
04/29/80 Senate Returned SJ-21
04/30/80 House Concurred in Senate amendment and enrolled HJ-2437
04/30/80 House Ratified R 471 HJ-2457
05/06/80 Signed By Governor
05/06/80 Effective date 01/01/81
05/06/80 Act No. 405
05/20/80 Copies available
(A405, R471, H2448)
AN ACT TO PROVIDE FOR THE TAX YEAR, THE ASSESSMENT DATE AND THE PAYMENT OF AD
VALOREM TAXES ON MOTOR VEHICLES WHICH ARE REQUIRED TO BE LICENSED BY SECTION
56-3-110, CODE OF LAWS OF SOUTH CAROLINA, 1976; TO PROVIDE FOR THE ELIMINATION
OF FILING PERSONAL PROPERTY TAX RETURNS WITH A COUNTY WHEN THE PROPERTY IS
REGISTERED WITH AN AGENCY OF THE STATE; TO PROVIDE PENALTIES; AND TO REPEAL
SECTIONS 56-3-260 THROUGH 56-3-340, RELATING TO STATEMENTS AND RECEIPTS
CONCERNING PERSONAL PROPERTY TAXES ON MOTOR VEHICLES.
Be it enacted by the General Assembly of the State of South Carolina:
Findings
Section 1. The General Assembly finds that an excessive amount of taxes
assessed by counties, municipalities and other political sub-divisions of the
State upon motor vehicles is not collected. Because of the mobility of motor
vehicles they are frequently no longer within the taxing jurisdiction when
taxes are payable. The result is that the taxes are not paid and it is
necessary that other property owners pay higher taxes to offset the
uncollected taxes. In order to correct this situation, the General Assembly
prescribes the following method and procedure regarding the ad valorem
taxation of such property.
Tax year
Section 2. Notwithstanding any other provisions of law, the tax year for
motor vehicles shall begin with the last day of the month in which a license
required by Section 56-3-110 of the 1976 Code is issued and shall end on the
last day of the month in which the license expires or is due to expire. No
license shall be issued for such motor vehicles until the ad valorem tax is
paid for the year for which the license is to be issued.
Twelve-month licensing period
Section 3. The tax payable on motor vehicles required to be licensed by
Section 56-3-110 of the 1976 Code shall be determined for a twelve-month
licensing period. If the actual licensing period is less than twelve months,
the tax payable shall be that proportion of the above described tax that is
equal to the proportion of the number of months that the licensing period is
to the twelve-month period.
Property tax return
Section 4. When a motor vehicle is first taxable in a county the owner or
person having control of the vehicle shall make a property tax return of it
prior to applying for a license. The return shall be made to the auditor of
the county in which the owner or person having control of the motor vehicles
resides. If the motor vehicle is used in a business the return shall be made
to the auditor of the county in which the motor vehicle is situated, that
being the county and city of principal use of the vehicle. The return shall be
signed under oath and shall set forth the county, school district, special or
tax district and municipality in which the vehicle is principally used.
Auditor to determine assessed value
Section 5. The auditor shall determine the assessed value of the motor
vehicle and shall calculate the amount of taxes thereon. The millage to be
applied to motor vehicles licensed during January through December of each
year shall be that applied to other taxable property within the county, school
district, special or tax district and, if applicable, the municipality for the
preceding regular tax year.
Auditor to prepare tax notice
Section 6. The auditor shall prepare a tax notice for all vehicles owned by
the same person and licensed at the same time. A notice shall be in four parts
and shall describe the motor vehicle by name, model and identification number.
The notice shall set forth the assessed value of the vehicle, the millage, the
taxes due on each vehicle and the license period or tax year. The notice shall
be delivered to the county treasurer and it shall be the treasurer's
responsibility to collect or receive payment of the taxes. One copy of the
notice shall be in the form of a bill or statement for the taxes due on the
motor vehicle and, when practical, the treasurer shall mail that copy to the
owner or person having control of the vehicle. When the tax is paid the
treasurer shall issue the taxpayer two copies of the paid receipt. One copy
shall be delivered by the taxpayer to the South Carolina Department of
Highways and Public Transportation with the application for the motor vehicle
license and the other copy shall be retained by the treasurer. The auditor
shall maintain a separate duplicate for motor vehicles. No license shall be
issued without such receipt being attached to the application.
Listing to be furnished by department
Section 7. The Department of Highways and Public Transportation shall
furnish the auditor of each county a listing of license registration
applications to be mailed to the owners of motor vehicles in the respective
counties. The listings shall be furnished the auditor as soon as possible but
no later than sixty days before the applications are mailed by the department
to vehicle owners. Listings shall be in the form of computer tapes or
printouts.
Licensing period
Section 8. No license shall be issued by the Department of Highways and
Public Transportation for a period in excess of twelve months. If a license is
transferred by the department from one vehicle to another, no tax shall be
levied upon the vehicle to which the license is transferred until the license
has expired.
Determination of assessed value of vehicle
Section 9. The assessed value of the vehicle shall be determined as of the
first day of the month preceding that in which the license is issued. The
assessed values shall be published in guides or manuals by the South Carolina
Tax Commission and provided to the auditor of each county as often as may be
necessary to provide for current values. When the value of any vehicle is not
set forth in the guide or manual the auditor shall determine the value from
other available information. Any person aggrieved by the valuation of his
motor vehicle may appeal to the South Carolina Tax Commission and the
Commission may increase, decrease or affirm the value so determined.
Municipality may contract for collection and assessment of tax
Section 10. A municipality may by contract authorize the county to assess
and collect the municipal tax on motor vehicles. When so contracted, the
provisions hereof shall be applicable to the municipal tax on vehicles. In
such cases the duplicate and receipt above provided for shall also reflect the
amount of municipal tax. A municipality that does not contract shall by
ordinance provide for the date that taxes due on motor vehicles for each tax
year are to be paid. All statutes providing for the collection of taxes shall
be applicable to such municipal tax.
Commencement of 1981 tax year
Section 11. The 1981 tax year for motor vehicles required to be licensed by
Section 56-3-110 of the 1976 Code shall begin with the license renewals due on
and after January 1, 1981. Notwithstanding the provisions of Section 2 of this
act, for the tax year 1981 only the tax that would, under provisions of this
act, be paid between January 1 and August 31 shall be due and payable not
later than September 30, 1981. The Department of Highways and Public
Transportation shall not require the receipt as a condition of issuing the
license for such a period. Failure to pay the tax on or before the date herein
prescribed shall cause the revocation of the license. The revocation shall be
by the department upon notice by the county treasurer that the tax was not
paid.
Exceptions
Section 12. Except as provided in Section 4 of this act, no return shall be
required for personal property which is required by state law to be registered
with an agency of the State. The provisions of this section shall be effective
for tax years beginning after December 31, 1980.
Exceptions
Section 13. The provisions of this act shall not apply to motor vehicles
which are a part of the inventory held for sale by licensed motor vehicle
dealers and which are operated on the highways under a dealer tag.
Penalties
Section 14. It shall be unlawful for any person to use the treasurer's
receipt to obtain motor vehicle license plates unless all municipal personal
property taxes due in the county of his residence on any vehicles now or
previously owned by the applicant have been paid. Any person who knowingly
violates the provisions of this section shall be deemed guilty of a
misdemeanor and, upon conviction, shall be fined not more than two hundred
dollars. Each day shall constitute a separate offense.
The above penalty shall be in addition to any other penalties prescribed by
law for failure to pay municipal taxes.
The verbatim text of the first paragraph of this section shall be printed or
stamped upon the treasurer's receipt.
Repeal
Section 5. Sections 56-3-260, 56-3-270, 56-3-280, 56-3-290, 56- 3-300, 56-3-310, 56-3-320, 56-3-330 and 56-3-340 of the 1976 Code are repealed.
Time effective
Section 16. This act shall take effect January 1, 1981. |