H*2918(Rat #0191, Act #0109 of 1983)  General Bill, By T.G. Mangum, 
B.L. Hendricks, Kirsh and D.E. McTeer
 A Bill to amend Section 12-43-300, Code of Laws of South Carolina, 1976,
 relating to the requirement that the owner or agent receive notice of certain
 increased property tax assessments and to objections, conferences, and appeals
 pertaining to the increased assessments, so as to require notice if the
 assessed value is increased by one thousand dollars or more than the returned
 value or if the property has not previously been returned, to require
 additional information in notices, and to provide for appeals in years when no
 notice is required.-amended title

   04/14/83  House  Introduced and read first time HJ-2212
   04/14/83  House  Referred to Committee on Ways and Means HJ-2213
   05/17/83  House  Committee report: Favorable with amendment Ways
                     and Means HJ-2878
   05/19/83  House  Debate adjourned HJ-2981
   05/24/83  House  Amended HJ-3017
   05/24/83  House  Read second time HJ-3019
   05/25/83  House  Read third time and sent to Senate HJ-3061
   05/25/83  Senate Introduced and read first time SJ-1459
   05/25/83  Senate Referred to Committee on Finance SJ-1459
   05/30/83  Senate Recalled from Committee on Finance SJ-1629
   06/02/83  Senate Read second time SJ-1779
   06/03/83  Senate Read third time and enrolled SJ-1851
   06/08/83         Ratified R 191
   06/10/83         Signed By Governor
   06/10/83         Effective date 06/10/83
   06/10/83         Act No. 109
   06/22/83         Copies available

AN ACT TO AMEND SECTION 12-43-300, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE REQUIREMENT THAT THE OWNER OR AGENT RECEIVE NOTICE OF CERTAIN INCREASED PROPERTY TAX ASSESSMENTS AND TO OBJECTIONS, CONFERENCES, AND APPEALS PERTAINING TO THE INCREASED ASSESSMENTS, SO AS TO REQUIRE NOTICE IF THE ASSESSED VALUE IS INCREASED BY ONE THOUSAND DOLLARS OR MORE THAN THE RETURNED VALUE OR IF THE PROPERTY HAS NOT PREVIOUSLY BEEN RETURNED, TO REQUIRE ADDITIONAL INFORMATION IN NOTICES, AND TO PROVIDE FOR APPEALS IN YEARS WHEN NO NOTICE IS REQUIRED.

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

Assessment of property

SECTION 1. Section 12-43-300 of the 1976 Code is amended to read:

"Section 12-43-300. Whenever 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 Ii is agent, or whenever any property is valued and assessed for taxation which has not been previously returned or assessed, the assessor shall, on or before the third Monday in June, or as soon thereafter as may be practicable, in the year in which the valuation and assessment is made give written notice thereof to the owner of the property or his agent. The notice shall include the total market value estimate, the value estimate if applicable, the assessment ratio, the total new assessment, number of acres or lots, 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 shall within thirty days after the conference complete and return to the assessor the form as may be approved by the South Carolina Tax 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 to the assessor within ten days from the date of the mailing of the notice. The assessor shall promptly notify the Board of Assessment Appeals of the appeal."

Time Effective

SECTION 2. This act shall take effect upon approval by the Governor.

Approved the 10th day of June, 1983.