H 3398 Session 109 (1991-1992)
H 3398 General Bill, By I.K. Rudnick, R.S. Corning, Glover, J.L. Harris,
T.E. Huff, M.F. Jaskwhich, F.E. McBride, Neilson, Quinn, J. Rama, Scott,
R. Smith, Vaughn, D.C. Waldrop, L.S. Whipper and D.A. Wright
A Bill to amend Section 12-43-300, as amended, Code of Laws of South Carolina,
1976, relating to reassessments and appeals for property tax purposes, so as
to increase the time to appeal an assessment from thirty to sixty days.
01/31/91 House Introduced and read first time HJ-457
01/31/91 House Referred to Committee on Ways and Means HJ-457
A BILL
TO AMEND SECTION 12-43-300, AS AMENDED, CODE OF LAWS
OF SOUTH CAROLINA, 1976, RELATING TO REASSESSMENTS
AND APPEALS FOR PROPERTY TAX PURPOSES, SO AS TO
INCREASE THE TIME TO APPEAL AN ASSESSMENT FROM
THIRTY TO SIXTY DAYS.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-43-300(A) of the 1976 Code, as amended
by Act 381 of 1988, is further amended to read:
"(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 sixty 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 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."
SECTION 2. Upon approval by the Governor, this act is effective for
taxable years beginning after 1990.
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