H 4243 Session 124 (2021-2022)
H 4243 General Bill, By Crawford, McGinnis, Hardee, J.E.Johnson, Brittain, Weeks,
Erickson and Bradley
A BILL TO AMEND SECTION 12-39-250, CODE OF LAWS OF SOUTH CAROLINA, 1976,
RELATING TO ADJUSTMENTS IN VALUATION AND ASSESSMENT FOR PURPOSES OF AD VALOREM
TAXATION, SO AS TO REQUIRE AN ADJUSTMENT FOR DAMAGES CAUSED BY FLOODING OR A
HURRICANE.
04/21/21 House Introduced and read first time (House Journal-page 23)
04/21/21 House Referred to Committee on Ways and Means
(House Journal-page 23)
04/28/21 House Member(s) request name added as sponsor: Weeks
03/31/22 House Committee report: Favorable with amendment Ways
and Means (House Journal-page 28)
04/05/22 House Debate adjourned (House Journal-page 23)
04/06/22 House Member(s) request name added as sponsor:
Erickson, Bradley
04/06/22 House Amended
04/06/22 House Read second time (House Journal-page 67)
04/06/22 House Roll call Yeas-110 Nays-0 (House Journal-page 68)
04/07/22 House Read third time and sent to Senate
04/07/22 Senate Introduced and read first time (Senate Journal-page 7)
04/07/22 Senate Referred to Committee on Finance
(Senate Journal-page 7)
H. 4243
Indicates Matter Stricken
Indicates New Matter
AMENDED
April 6, 2022
H. 4243
Introduced by Reps. Crawford, McGinnis, Hardee, J.E. Johnson, Brittain, Weeks, Erickson and Bradley
S. Printed 4/6/22--H.
Read the first time April 21, 2021.
A BILL
TO AMEND SECTION 12-39-250, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO ADJUSTMENTS IN VALUATION AND ASSESSMENT FOR PURPOSES OF AD VALOREM TAXATION, SO AS TO REQUIRE AN ADJUSTMENT FOR DAMAGES CAUSED BY FLOODING OR A HURRICANE.
Amend Title To Conform
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-39-250(B) of the 1976 Code is amended to read:
"(B) Notwithstanding any other provision of law, the county tax assessor or the County Board of Assessment Appeals, upon application of the taxpayer, must order the County Auditor to make appropriate adjustments in the valuation and assessment of any real property and improvements which have sustained damage as a result of fire, flooding, hurricane, or wind event provided that the application for correction of the assessment is made prior to payment of the tax."
SECTION 2. This act takes effect upon approval by the Governor and first applies to property tax years beginning after 2021.
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