H 4764 Session 110 (1993-1994)
H 4764 General Bill, By J.B. Wilder and Stille
A Bill to amend the Code of Laws of South Carolina, 1976, by adding Sections
12-49-310, 12-40-315, 12-49-320, 12-49-325, 12-49-330,and 31-17-410 so as to
require a person applying for a title on a mobile or manufactured home to
furnish a copy of the application to the auditor of the county where the
mobile home is to be located and provide penalties for violations, to provide
for notice to lienholders of a levy and sale of mobile or manufactured homes
for delinquent taxes only when the lienholder has provided the title
application to the county auditor, to provide the form for the notice to
lienholders, to provide that security interests noted on the title are not
affected by a tax sale without the appropriate notice, to require the
delinquent tax collector to keep a copy of each lienholder notice, and to
provide for the appropriate notice to lienholder provisions for liens created
before January 1, 1995; to amend Section 12-49-210 relating to definitions, so
as to define "mobile or manufactured home" and "delinquent tax collection"; to
amend Section 12-49-271, as amended, relating to notice of lienholders, so as
to conform definitions and revise obsolete references; to amend Section
12-49-290, as amended, relating to rights of lienholders, so as to limit the
application of its provision to liens created before June 1, 1995; to amend
Section 12-43-220, as amended, relating to classification and assessment of
property for purposes of ad valorem taxation, so as to provide a minimum one
hundred dollar assessed value for four percent residential property; to amend
Section 12-51-95, as amended, relating to the redemption of mobile and
manufactured homes sold for delinquent taxes, so as to conform definitions; to
amend Section 12-51-96, relating to redemptions of mobile or manufactured
homes, so as to conform definitions, provide for redemption by a lienholder,
and provide a fixed rent payment which must be paid to the tax sale purchaser;
and to amend Section 56-19-240, relating to titling of vehicles, so as to
require an application to a mobile or manufactured home to include the address
of the site where the home is to be located if different from the owner's
address.
02/17/94 House Introduced and read first time HJ-10
02/17/94 House Referred to Committee on Ways and Means HJ-11
A BILL
TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976,
BY ADDING SECTIONS 12-49-310, 12-49-315, 12-49-320, 12-49-325,
12-49-330, AND 31-17-410 SO AS TO REQUIRE A PERSON
APPLYING FOR A TITLE ON A MOBILE OR MANUFACTURED
HOME TO FURNISH A COPY OF THE APPLICATION TO THE
AUDITOR OF THE COUNTY WHERE THE MOBILE HOME IS TO
BE LOCATED AND PROVIDE PENALTIES FOR VIOLATIONS, TO
PROVIDE FOR NOTICE TO LIENHOLDERS OF A LEVY AND
SALE OF MOBILE OR MANUFACTURED HOMES FOR
DELINQUENT TAXES ONLY WHEN THE LIENHOLDER HAS
PROVIDED THE TITLE APPLICATION TO THE COUNTY
AUDITOR, TO PROVIDE THE FORM FOR THE NOTICE TO
LIENHOLDERS, TO PROVIDE THAT SECURITY INTERESTS
NOTED ON THE TITLE ARE NOT AFFECTED BY A TAX SALE
WITHOUT THE APPROPRIATE NOTICE, TO REQUIRE THE
DELINQUENT TAX COLLECTOR TO KEEP A COPY OF EACH
LIENHOLDER NOTICE, AND TO PROVIDE FOR THE
APPROPRIATE NOTICE TO LIENHOLDER PROVISIONS FOR
LIENS CREATED BEFORE JANUARY 1, 1995; TO AMEND
SECTION 12-49-210, RELATING TO DEFINITIONS, SO AS TO
DEFINE "MOBILE OR MANUFACTURED HOME" AND
"DELINQUENT TAX COLLECTION"; TO AMEND
SECTION 12-49-271, AS AMENDED, RELATING TO NOTICE OF
LIENHOLDERS, SO AS TO CONFORM DEFINITIONS AND
REVISE OBSOLETE REFERENCES; TO AMEND SECTION
12-49-290, AS AMENDED, RELATING TO RIGHTS OF
LIENHOLDERS, SO AS TO LIMIT THE APPLICATION OF ITS
PROVISION TO LIENS CREATED BEFORE JUNE 1, 1995; TO
AMEND SECTION 12-43-220, AS AMENDED, RELATING TO
CLASSIFICATION AND ASSESSMENT OF PROPERTY FOR
PURPOSES OF AD VALOREM TAXATION, SO AS TO PROVIDE
A MINIMUM ONE HUNDRED DOLLAR ASSESSED VALUE FOR
FOUR PERCENT RESIDENTIAL PROPERTY; TO AMEND
SECTION 12-51-95, AS AMENDED, RELATING TO THE
REDEMPTION OF MOBILE AND MANUFACTURED HOMES
SOLD FOR DELINQUENT TAXES, SO AS TO CONFORM
DEFINITIONS; TO AMEND SECTION 12-51-96, RELATING TO
REDEMPTIONS OF MOBILE OR MANUFACTURED HOMES, SO
AS TO CONFORM DEFINITIONS, PROVIDE FOR REDEMPTION
BY A LIENHOLDER, AND PROVIDE A FIXED RENT PAYMENT
WHICH MUST BE PAID TO THE TAX SALE PURCHASER; AND
TO AMEND SECTION 56-19-240, RELATING TO TITLING OF
VEHICLES, SO AS TO REQUIRE AN APPLICATION TO A
MOBILE OR MANUFACTURED HOME TO INCLUDE THE
ADDRESS OF THE SITE WHERE THE HOME IS TO BE LOCATED
IF DIFFERENT FROM THE OWNER'S ADDRESS.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Article 3, Chapter 49, Title 12 of the 1976 Code is
amended by adding:
"Section 12-49-310. (A) When a mobile or manufactured
home is levied on for taxes by the delinquent tax collector, before
proceeding to advertise the home for sale as provided by law, he shall
give twenty days' written notice of the levy to the holder of each lien
identified on the forms provided to the auditor of the county pursuant to
Section 12-49-315 for liens created after December 31, 1994, and to the
lienholders contained on the certificate of title held by the Department
of Revenue and Taxation, Division of Motor Vehicles, for liens created
before January 1, 1995. The notice must contain a description of the
home levied upon, name of the owner of the home, the year for which
the taxes were assessed, and a statement of the amount of the taxes with
the accrued costs and must be delivered to the lienholder either
personally or by certified mail with the return receipt requested to the
address obtained by the county pursuant to Sections 12-49-315 or
12-49-225.
(B) For giving the notice required pursuant to this section, the
delinquent tax collector shall receive the sum of five dollars to be
collected as are other costs, fees, and charges and which must be paid by
the lienholder receiving the notice.
Section 12-49-315. For liens created after December 31, 1994, a
lienholder is entitled to the notice described in Section 12-49-310 only
if the notice described in Section 31-17-410 has been provided to the
county as required by that section. The information provided by
lienholders pursuant to Section 31-17-410 relates solely to delinquent
tax sale notice purposes. For liens created before January 1, 1995,
notice to the lienholder must be provided in accordance with the
provisions of Section 12-49-225.
Section 12-49-320. The form of notice required by Sections
12-49-310 and 12-49-225 to be given by the delinquent tax collector to
the lienholders must be substantially as follows:
Delinquent Tax Collector Notice to Lienholder
Notice is hereby given to as the holder of a certain
lien recorded on the title of the below described mobile or manufactured
home, that there are now due and unpaid taxes for the year(s)
amounting to $ , with accrued costs of
, for which a tax execution has been issued and levy made upon
the following described mobile or manufactured home owned by
and embraced within this lien and that the mobile or
manufactured home will be advertised for sale unless the taxes are paid
within twenty days from the delivery hereof as provided by law.
Description of Mobile or Manufactured Home Levied
Upon
Delinquent Tax
Collector
Address
Section 12-49-325. The delinquent tax collector shall keep a copy of
each notice given pursuant to Section 12-49-310 on which he must enter
the date the notice was delivered, the method of delivery, and the name
and address of the recipient of the notice.
Section 12-49-330. The rights, interest, and security of any lienholder
who has filed his security interest with the Department of Revenue and
Taxation and which security interest is shown on the certificate of title
is in no way affected by a tax sale made pursuant to this chapter unless
there has been compliance with the provisions of Section 12-49-310 for
liens created after December 31, 1994."
SECTION 2. Article 3, Chapter 17, Title 31 of the 1976 Code is
amended by adding:
"Section 31-17-410. (A) Contemporaneously with the
submission of an application for title on a mobile or manufactured home
as required by Section 56-19-240, the person submitting the application
shall provide to the treasurer of the county in which a mobile or
manufactured home is to be located a copy of the completed application
submitted to the Division of Motor Vehicles of the Department of
Revenue and Taxation.
(B) It is unlawful for a person applying for a title for a mobile or
manufactured home to fail to provide a copy of the application to the
appropriate county treasurer. A person who violates the provisions of
this section is guilty of a misdemeanor and, upon conviction, must be
punished by a fine of not less than one hundred dollars nor more than
five hundred dollars, or imprisoned for not more than thirty days."
SECTION 3. Items (5) and (6) of Section 12-49-210 of the 1976 Code
are amended to read:
"(5) The words `mobile and manufactured home'
are defined as provided in Section 31-17-20 Sections
24-43-230(b) and 40-29-20(9).
(6) The words `modular home' are defined as provided in
Section 31-17-20. The words `delinquent tax collector' mean
the person in the county charged by law with the collection of delinquent
ad valorem taxes."
SECTION 4. Section 12-49-225 of the 1976 Code is amended to read:
"Section 12-49-225. Whenever any When a
mobile home or modular manufactured home is
levied upon on for taxes by the sheriff
delinquent tax collector, he shall give before proceeding
to advertise for sale, the delinquent tax collector shall give
twenty days' written notice of the levy to the lienholders contained on
the certificate of title held by the South Carolina Highways and
Public Transportation of Department of Revenue and
Taxation. The notice must contain a description of the property
levied upon and its identifying number, name of the owner and his
address, the year or years for which the taxes were assessed and a
statement of the amount of the taxes with the accrued costs and must be
delivered to the lienholder either personally or by registered mail with
the return receipt requested at the address given on the certificate of title.
The procedure provided in this section applies only to liens created
before January 1, 1995."
SECTION 5. Section 12-49-271 of the 1976 Code, as amended by
Section 229, Act 181 of 1993, is further amended to read:
"Section 12-49-271. When the sheriff delinquent
tax collector receives from the county treasurer a list of delinquent
taxpayers and the list includes mobile homes and modular or
manufactured homes upon on which to levy, the
sheriff delinquent tax collector shall forward to the
Department of Revenue and Taxation a form substantially as set out
below requesting the name and address of all lienholders shown on the
Certificate of Title. The sheriff treasurer shall not
advertise the sale of property without a return of this form:
`To the Department of Revenue and Taxation:
I have been instructed by the County Treasurer to levy and sell the
following personal property:
Please provide me with the lienholders' names and addresses as shown
on the Certificate of Title:
NAME:
ADDRESS:
DESCRIPTION OF COLLATERAL:
I.D. NUMBER:
LIENHOLDER:
LIENHOLDERS' ADDRESS:'"
SECTION 6. The second paragraph of Section 12-49-290 of the 1976
Code, as last amended by Section 230, Act 181 of 1993, is further
amended to read:
"The For liens created before January 1, 1995,
the right, interest, and security of any a lienholder
who has filed his security interest with the Department of Revenue and
Taxation and which security interest is shown on the certificate of title
shall must in no way be affected by a tax sale made
pursuant to this chapter unless the provisions of Section 12-49-225 are
complied with."
SECTION 7. Section 12-43-220(c) of the 1976 Code, as last amended
by Section 219, Act 181 of 1993, is further amended by adding at the
end:
"A legal residence qualifying for the four percent assessment
ratio provided by this item must have an assessed value of not less than
one hundred dollars."
SECTION 8. Section 12-51-95 of the 1976 Code, as added by Act 647
of 1988, is amended to read:
"Section 12-51-95. Notwithstanding the provisions of Section
12-51-110, the owner or lienholder of any mobile home or
modular manufactured home, as defined in Section
31-17-20, may redeem the property as provided for in
Sections 12-51-90, 12-51-100, and 12-51-120. For purposes of this
chapter, `mobile or manufactured home' is defined in Section
12-43-230(b) or Section 40-29-20(9), as applicable."
SECTION 9. Section 12-51-96 of the 1976 Code, as added by Act 647
of 1988, is amended to read:
"Section 12-51-96. In order for the owner of or lienholder
on the `mobile home' or `modular manufactured
home' to redeem his property as permitted in Section 12-51-95, the
mobile or modular manufactured home subject to
redemption must not be removed from its location at the time of the
delinquent tax sale for a period of twelve months from the date of the
sale unless the owner is required to move it by the person other than
himself who owns the land upon which the mobile or modular
manufactured home is situated. In this event, the owner of the
mobile or modular manufactured home must notify the
purchaser and the delinquent tax collector of the new location of the
mobile or modular manufactured home, which new
location also must be in this State. If the owner moves the mobile or
modular manufactured home in violation of this section
he is guilty of a misdemeanor and, upon conviction, must be punished
by a fine not exceeding one thousand dollars or imprisonment not
exceeding one year, or both. In addition to the other requirements and
payments necessary for an owner of a mobile or modular
manufactured home to redeem his property after a delinquent
tax sale, the defaulting taxpayer or lienholder also must pay rent
to the purchaser when he redeems this property at the time
of redemption in an amount to be agreed upon between
the purchaser and the delinquent taxpayer and in the event the purchaser
and delinquent taxpayer cannot agree upon the amount of this rent, the
amount of the rent must be set by the magistrate's court not to
exceed one-twelfth of the taxes for the last completed property tax year,
exclusive of penalties, costs, and interest, for each month between the
sale and redemption. However, the monthly rental, when calculated as
provided in this section, must not be less than ten dollars. For purposes
of this rent calculation, more than one-half of the days in any month
counts as a whole month."
SECTION 10. Section 56-19-240 of the 1976 Code is amended by
adding at the end:
"(5) In addition to the other information required in an
application, the application for title for a mobile or manufactured home
must include the address of the site on which the home is to be placed
if different from the owner's address."
SECTION 11. This act takes effect January 1, 1995, and applies with
property taxes going into execution after December 31, 1994.
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