S*0061(Rat #0129, Act #0078 of 1989)  General Bill, By H.S. Stilwell
 A Bill to amend Section 12-3-140, Code of Laws of South Carolina, 1976,
 relating to powers of the South Carolina Tax Commission, so as to provide that
 the Commission shall appraise and assess sewer companies, airlines, corporate
 headquarters and office facilities, distribution facilities, and all additions
 to establishments it already assesses, to delete obsolete references, and to
 provide that the Commission shall appraise and assess leased property in the
 name of the lessee when the unit method of valuation is used or when the
 taxpayer is an airline or private car line; to amend Section 12-3-145, as
 amended, relating to the procedure for obtaining ad valorem tax exemptions, so
 as to provide that applications for exemption must be filed between January
 first and April fifteenth for property owned as of the previous December
 thirty-first and to clarify applications for exempt vehicles; to amend Section
 12-43-290, as amended, relating to increases in millage after reassessment, so
 as to allow increases for the increased cost of existing services and to
 provide that this Section does not affect limits on the taxing power of school
 districts; to amend Section 12-47-70, relating to abatements or refunds of
 incorrect property taxes, so as to increase from one to five years the time
 for bringing a claim; to amend Section 12-51-40, as amended, relating to the
 collection of property taxes, so as to require a delinquent tax notice to be
 mailed to the owner of record at the best address; to amend Section 12-54-190,
 relating to the application of the uniform method of collection and
 enforcement of taxes levied and assessed by the South Carolina Tax Commission,
 so as to include under it property taxes and forest renewal taxes.-amended
 title

   01/12/89  Senate Introduced and read first time SJ-51
   01/12/89  Senate Referred to Committee on Finance SJ-51
   01/19/89  Senate Committee report: Favorable Finance SJ-15
   01/24/89  Senate Read second time SJ-61
   01/26/89  Senate Amended SJ-11
   01/26/89  Senate Read third time and sent to House SJ-11
   01/31/89  House  Introduced and read first time HJ-7
   01/31/89  House  Referred to Committee on Ways and Means HJ-7
   04/19/89  House  Committee report: Favorable Ways and Means HJ-3
   04/25/89  House  Debate adjourned until Wednesday, April 26, 1989 HJ-7
   04/26/89  House  Debate adjourned until Thursday, April 27, 1989 HJ-20
   04/27/89  House  Amended HJ-17
   04/27/89  House  Read second time HJ-17
   04/27/89  House  Unanimous consent for third reading on next
                     legislative day HJ-18
   04/28/89  House  Read third time and returned to Senate with
                     amendments HJ-3
   05/03/89  Senate Concurred in House amendment and enrolled SJ-2
   05/11/89         Ratified R 129
   05/17/89         Signed By Governor
   05/17/89         Effective date 05/17/89
   05/17/89         Act No. 78
   05/26/89         Copies available

AN ACT TO AMEND SECTION 12-3-140, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO POWERS OF THE SOUTH CAROLINA TAX COMMISSION, SO AS TO PROVIDE THAT THE COMMISSION SHALL APPRAISE AND ASSESS SEWER COMPANIES, AIRLINES, CORPORATE HEADQUARTERS AND OFFICE FACILITIES, DISTRIBUTION FACILITIES, AND ALL ADDITIONS TO ESTABLISHMENTS IT ALREADY ASSESSES, TO DELETE OBSOLETE REFERENCES, AND TO PROVIDE THAT THE COMMISSION SHALL APPRAISE AND ASSESS LEASED PROPERTY IN THE NAME OF THE LESSEE WHEN THE UNIT METHOD OF VALUATION IS USED OR WHEN THE TAXPAYER IS AN AIRLINE OR PRIVATE CAR LINE; TO AMEND SECTION 12-3-145, AS AMENDED, RELATING TO THE PROCEDURE FOR OBTAINING AD VALOREM TAX EXEMPTIONS, SO AS TO PROVIDE THAT APPLICATIONS FOR EXEMPTION MUST BE FILED BETWEEN JANUARY FIRST AND APRIL FIFTEENTH FOR PROPERTY OWNED AS OF THE PREVIOUS DECEMBER THIRTY-FIRST AND TO CLARIFY APPLICATIONS FOR EXEMPT VEHICLES; TO AMEND SECTION 12-43-290, AS AMENDED, RELATING TO INCREASES IN MILLAGE AFTER REASSESSMENT, SO AS TO ALLOW INCREASES FOR THE INCREASED COST OF EXISTING SERVICES AND TO PROVIDE THAT THIS SECTION DOES NOT AFFECT LIMITS ON THE TAXING POWER OF SCHOOL DISTRICTS; TO AMEND SECTION 12-47-70, RELATING TO ABATEMENTS OR REFUNDS OF INCORRECT PROPERTY TAXES, SO AS TO INCREASE FROM ONE TO FIVE YEARS THE TIME FOR BRINGING A CLAIM; TO AMEND SECTION 12-51-40, AS AMENDED, RELATING TO THE COLLECTION OF PROPERTY TAXES, SO AS TO REQUIRE A DELINQUENT TAX NOTICE TO BE MAILED TO THE OWNER OF RECORD AT THE BEST ADDRESS; TO AMEND SECTION 12-54-190, RELATING TO THE APPLICATION OF THE UNIFORM METHOD OF COLLECTION AND ENFORCEMENT OF TAXES LEVIED AND ASSESSED BY THE SOUTH CAROLINA TAX COMMISSION, SO AS TO INCLUDE UNDER IT PROPERTY TAXES AND FOREST RENEWAL TAXES.

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

Address

SECTION 1. Section 12-51-40(a) of the 1976 Code, as last amended by Act 451 of 1988, is further amended to read:

"(a) On April first or as soon thereafter as practicable, mail a notice of delinquent property taxes, penalties, assessments, and costs to the owner of record at the best address available which is either the address shown on the deed conveying the property to him, the property address, or such other corrected or forwarding address that the owner of record has filed with the appropriate tax authority and to a known grantee of the delinquent taxpayer of the property on which the delinquency exists. The notice must specify that if the taxes, penalties, assessments, and costs are not paid, the property must be advertised and sold to satisfy the delinquency."

Duties of commission

SECTION 2. Section 12-3-140(17) of the 1976 Code is amended to read:

"(17) Has the sole responsibility for the assessment, appraisal, and equalization of taxable values upon the property and franchises of street railway companies, mines, electric railways, telephone companies, water, heat, light and power companies, private car lines, pipe line companies, sewer companies, and airlines, and must assess, appraise, and equalize all real and tangible personal property of manufacturers, headquarters, corporate office facilities, distribution facilities, and all additions to establishments. The commission must also assess to the owner all real or personal property leased to or used by the above-mentioned companies using the Unit Valuation Method or other accepted or recognized methods. When the total value of the utility is estimated and the value apportioned to this State, then the value will be distributed to the taxing jurisdiction in each county where the utility has property on a basis of investment in each jurisdiction. It is the responsibility of each county assessor to determine what portion of the total value in each district is to be assessed as real property. The owner of property leased to or used by the above-mentioned companies must make returns to the commission on forms prescribed by the commission. The Tax Commission shall appraise and assess property leased to any taxpayer under its jurisdiction in the name of the lessee when the unit method of valuation is used or when the taxpayer is an airline or private car line if the property is under the control of the taxpayer and the taxpayer is required to pay the tax."

Applications

SECTION 3. The first paragraph of Section 12-3-145B. of the 1976 Code, as amended by Act 64 of 1987, is further amended to read:

"B. Any tax-exempt property owner or any property owner whose property may qualify for property exemption shall obtain an application for the exemption from the commission and shall file the application for exemption between January first and the fifteenth day of April for all real property owned as of December thirty-first of the previous year, containing the information requested by the commission. The owners of exempt property, as stated in items (7) and (8) of subsection A and item (17) of subsection B of Section 12-37-220, shall file the application before the sixteenth day of the fourth month after the close of the accounting period regularly employed by the taxpayer for income tax purposes in accordance with Chapter 7 of Title 12. The owners of exempt vehicles as provided for in subsection B of Section 12-37-220 and churches which own motor vehicles shall file an application for exemption within sixty days before or within thirty days after the date on which the motor vehicle was registered or the registration renewal date."

Millage limitations

SECTION 4. Section 12-43-290 of the 1976 Code, as amended by Act 381 of 1988, is further amended to read:

"Section 12-43-290. The limitations set forth in Sections 12-43-270 and 12-43-280 do not prohibit any county, school district, municipality, or any other political subdivision from increasing the millage on all taxable property for the purpose of obtaining additional monies for increased or new services or for the increased cost of existing services provided for the taxpayers of the county, school district, municipality, or any other political subdivision. If there is an increase of this nature, the tax notice must include a separate itemization of each increased or new service or for the increased cost of existing services and the resulting millage change and must clearly distinguish between a millage change made pursuant to Sections 12-43-270 or 12-43-280 and a millage change made pursuant to this section.

This section does not affect any limitation provided by law on the taxing power of a school district."

Time extended

SECTION 5. Section 12-47-70 of the 1976 Code is amended to read:

"Section 12-47-70. An incorrect property tax assessment or collection by a county, municipality, or other political subdivision must be abated or refunded by the county, municipality, or other political subdivision when a claim for the abatement or refund is made within five years from the date of the assessment or collection. This section does not apply to an abatement or refund claim that is based upon the property's valuation, it being specifically intended that the value of property for tax purposes be resolved by the assessors of real or personal property and the boards or commissions established therefor."

Enforcement

SECTION 6. Section 12-54-190 of the 1976 Code is amended by adding at the end:

"The provisions of this chapter apply to returns filed with or assessments issued by the commission as they relate to property tax and forest renewal."

Time effective

SECTION 7. This act takes effect upon approval by the Governor.