H 4105 Session 110 (1993-1994)
H 4105 General Bill, By I.K. Rudnick
A Bill to amend Section 12-43-210, as amended, Code of Laws of South Carolina,
1976, relating to the uniform assessment for property taxes, so as to provide
that the assessed values determined in a reassessment program first apply for
the tax year beginning after the reassessment year; and to amend Section
12-43-300, as amended, relating to appeals of assessed value of taxable
property, so as to conform the schedule of the appeal process to the
provisions of this Act.
04/14/93 House Introduced and read first time HJ-66
04/14/93 House Referred to Committee on Ways and Means HJ-67
A BILL
TO AMEND SECTION 12-43-210, AS AMENDED, CODE OF LAWS
OF SOUTH CAROLINA, 1976, RELATING TO THE UNIFORM
ASSESSMENT FOR PROPERTY TAXES, SO AS TO PROVIDE
THAT THE ASSESSED VALUES DETERMINED IN A
REASSESSMENT PROGRAM FIRST APPLY FOR THE TAX YEAR
BEGINNING AFTER THE REASSESSMENT YEAR; AND TO
AMEND SECTION 12-43-300, AS AMENDED, RELATING TO
APPEALS OF ASSESSED VALUE OF TAXABLE PROPERTY, SO
AS TO CONFORM THE SCHEDULE OF THE APPEAL PROCESS
TO THE PROVISIONS OF THIS ACT.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-43-210(B) of the 1976 Code, added by Act
381 of 1988, is amended to read:
"(B) No reassessment program may be implemented in a
county unless all real property in the county, including real property
classified as manufacturing property, is reassessed in the same year.
The assessed values determined by the reassessment program first
apply for the tax year beginning after the reassessment year."
SECTION 2. Section 12-43-300 of the 1976 Code, as last amended by
Act 381 of 1988, is further amended to read:
"Section 12-43-300. (A) Whenever When the
market value estimate of any property is fixed by the assessor at a sum
greater by one thousand dollars or more than the amount returned by the
owner or his agent, or whenever when any property is
valued and assessed for taxation which has not been returned or assessed
previously, the assessor shall, on or before July first, or as soon
thereafter as may be practicable, in the year in which the valuation and
assessment is made shall give written notice thereof to the
owner of the property or his agent. In reassessment years, the written
reassessment notice to owners or agents must be given by July first. If
there is no timely written notice, the prior year's assessed value must be
the basis for assessment for the current taxable year. The notice
must include the prior market value, the total market value estimate, the
value estimate if applicable, the assessment ratio, the total new
assessment, the percentage changes over the prior market value, if there
is no change in use or physical characteristics of the property, number
of acres or lots, location of property, tax map, appeal procedure, and
other pertinent ownership and legal description data required by the
South Carolina Tax Commission. The notice may be served upon the
owner or his agent personally or by mailing it to the owner or his agent
at his last known place of residence which may be determined from the
most recent listing in the applicable telephone directory, South Carolina
Department of Highways and Public Transportation Motor Vehicle
Registration List, county treasurer's records, or official notice from the
property owner or his agent. The owner or his agent, if he objects to the
valuation and assessment, shall serve written notice of his objection
upon the assessor within thirty days of the date of the mailing of the
notice. In years when there is no notice of appraisal because of a
less-than-one-thousand-dollar change or no change in the appraised or
assessed value, the owner or agent has until March first to serve written
notice of objection upon the assessor of the appraised or assessed value.
In those years, failure to serve written notice of objection by March first
constitutes a waiver of the owner's right of appeal for that tax
year, and the assessor is not required to review any request filed
after March first. The assessor shall then schedule a conference
with the owner or agent within twenty days of receipt of the notice. If
the assessor requests it, the owner, within thirty days after the
conference, shall complete and return to the assessor the form as may be
approved by the commission relating to the owner's property and the
reasons for his objection. Within thirty days after the conference, or as
soon thereafter as practicable, the assessor shall mail written
notice of his action upon the objection to the owner. The owner or
agent, if still aggrieved by the valuation and assessment, may appeal
from the action to the Board of Assessment Appeals by giving written
notice of the appeal and the grounds thereof for the
appeal to the assessor within thirty days from the date of the
mailing of the notice. The assessor shall notify promptly the Board of
Assessment Appeals of the appeal.
(B) (1) When a reassessment program is conducted in
a county, a reassessment notice must be given to owners or agents before
September first. If there is no timely notice, the prior year's assessed
value must be the basis for assessment for the succeeding tax year.
The reassessment notice must include:
(a) the total fair market value or special use
value;
(b) the assessment ratio;
(c) the total new property tax assessment;
(d) the percentage changes over the prior fair
market value or special use value if there is no change in use or physical
characteristics;
(e) number of acres or lots;
(f) location of property;
(g) tax map number;
(h) appeal procedure;
(i) other pertinent ownership and legal description
data required by the commission.
This notice may be served upon the taxpayer personally or by
mailing it to the taxpayer at his last known place of residence
determined as provided in subsection (A).
(2) Appeals of the new assessment may be taken as
provided in subsection (A).
(3) The governing body of the county may by
ordinance may extend the time for filing an objection to the
valuation and assessment of real property resulting from reassessment
within a county.
(C) The commission shall prescribe a standard reassessment form
designed to contain the information required in subsection (A)
(B) in a manner that may be understood easily."
SECTION 3. Upon approval by the Governor, this act is effective for
reassessment programs beginning after 1993.
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