S*0443(Rat #0349, Act #0299 of 1998)  General Bill, By Leatherman

Similar(H 3552)
 A BILL TO AMEND SECTION 12-37-90, CODE OF LAWS OF SOUTH CAROLINA, 1976,
 RELATING TO DUTIES OF THE COUNTY ASSESSOR, SO AS TO PROVIDE FOR THE
 RESPONSIBILITY AND RIGHT TO ENTER AND EXAMINE NEW NONRESIDENTIAL STRUCTURES
 BEFORE OCCUPANCY AND PORTIONS OF EXISTING NONRESIDENTIAL BUILDINGS AND
 STRUCTURES COVERED BY BUILDING PERMITS.-AMENDED TITLE

   02/27/97  Senate Introduced and read first time SJ-2
   02/27/97  Senate Referred to Committee on Finance SJ-2
   03/26/97  Senate Committee report: Favorable with amendment
                     Finance SJ-17
   04/01/97  Senate Amended SJ-17
   04/01/97  Senate Read second time SJ-17
   04/01/97  Senate Ordered to third reading with notice of
                     amendments SJ-17
   01/20/98  Senate Read third time and sent to House SJ-22
   01/21/98  House  Introduced and read first time HJ-10
   01/21/98  House  Referred to Committee on Ways and Means HJ-10
   04/08/98  House  Committee report: Favorable with amendment Ways
                     and Means HJ-43
   04/15/98  House  Amended HJ-76
   04/15/98  House  Read second time HJ-77
   04/16/98  House  Read third time and returned to Senate with
                     amendments HJ-16
   04/22/98  Senate Concurred in House amendment and enrolled SJ-18
   05/21/98         Ratified R 349
   05/27/98         Signed By Governor
   05/27/98         Effective date 05/27/98
   06/10/98         Copies available
   06/10/98         Act No. 299

AN ACT TO AMEND SECTION 12-37-90, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO DUTIES OF THE COUNTY ASSESSOR, SO AS TO PROVIDE FOR THE RESPONSIBILITY AND RIGHT TO ENTER AND EXAMINE NEW NONRESIDENTIAL BUILDINGS AND STRUCTURES AND PORTIONS OF EXISTING NONRESIDENTIAL BUILDINGS AND STRUCTURES COVERED BY BUILDING PERMITS.

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

County assessor's responsibilities and rights

SECTION 1. Section 12-37-90 of the 1976 Code is amended to read:

Section 12-37-90. All counties shall have a full-time assessor, whose responsibility is appraising and listing all real property, whether exempted or not, except real property required by law to be assessed by the commission and property owned by the federal government, state government, county government, or any of its political subdivisions and which is exempt from property taxation. If the assessor discovers that any real property required by law to be assessed by the commission has been omitted, he shall notify the commission that the property has been omitted and the commission is required to appraise and assess the omitted property.

The assessor is responsible for the operations of his office and shall:

(a) maintain a continuous record of recorded deed sales transactions, building permits, tax maps, and other records necessary for a continuing reassessment program;

(b) diligently search for and discover all real property not previously returned by the owners or their agents or not listed for taxation by the county auditor, and list such property for taxation in the name of the owner or person to whom it is taxable;

(c) when values change, reappraise and reassess real property so as to reflect its proper valuation in light of changed conditions, except for exempt property and real property required by law to be appraised and assessed by the commission, and furnish a list of these assessments to the county auditor;

(d) determine assessments and reassessments of real property in a manner that the ratio of assessed value to fair market value is uniform throughout the county;

(e) appear as necessary before an appellate board to give testimony and present evidence as to the justification of an appraisal;

(f) have the right of appeal from a disapproval of or modification of an appraisal made by him;

(g) perform duties relating to the office of tax assessor required by the laws of this State;

(h) be the sole person responsible for the valuation of real property, except that required by law to be appraised and assessed by the commission, and the values set by the assessor may be altered only by the assessor or by legally constituted appellate boards, the commission, or the courts;

(i) have the right to enter and examine all new nonresidential buildings and structures and those portions of an existing nonresidential building or structure covered by a building permit for renovations or additions.

Time effective

SECTION 2. This act takes effect upon approval by the Governor.

Approved the 27th day of May, 1998.