South Carolina General Assembly
107th Session, 1987-1988

Bill 4179

                    Current Status

Bill Number:               4179
Ratification Number:       662
Act Number                 576
Introducing Body:          House
Subject:                   Relating to the payment of ad valorem
                           taxes on motor vehicles
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(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

(A576, R662, H4179)

AN ACT TO AMEND SECTION 12-37-2650, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE PAYMENT OF AD VALOREM TAXES ON MOTOR VEHICLES, SO AS TO AUTHORIZE THE TREASURER TO ISSUE PROOF OF PAYMENT BY MEANS OTHER THAN A RECEIPT WITH THE APPROVAL OF THE SOUTH CAROLINA DEPARTMENT OF HIGHWAYS AND PUBLIC TRANSPORTATION.

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

Proof of payment

SECTION 1. The first paragraph of Section 12-37-2650 of the 1976 Code is amended to read:

"The auditor shall prepare a tax notice of all vehicles owned by the same person and licensed at the same time. A notice must be in four parts and must describe the motor vehicle by name, model, and identification number. The notice must set forth the assessed value of the vehicle, the millage, the taxes due on each vehicle, and the license period or tax year. The notice must be delivered to the county treasurer and it is the treasurer's responsibility to collect or receive payment of the taxes. One copy of the notice must be in the form of a bill or statement for the taxes due on the motor vehicle and, when practical, the treasurer shall mail that copy to the owner or person having control of the vehicle. When the tax is paid, the treasurer shall issue the taxpayer two copies of the paid receipt. One copy must be delivered by the taxpayer to the South Carolina Department of Highways and Public Transportation with the application for the motor vehicle license and the other copy must be retained by the treasurer. The auditor shall maintain a separate duplicate for motor vehicles. No license may be issued without the receipt being attached to the application or a copy of the notification required by Section 12-37-2610 but the county treasurer may, by other means satisfactory to the department, transmit evidence of payment of the tax which must be accepted as evidence of payment. Motor vehicles registered under the International Reciprocity Plan may pay ad valorem property taxes on a semiannual basis, and a proportional receipt must be issued by the treasurer subject to penalties in Section 12-37-2730."

Time effective

SECTION 2. This act takes effect July 1, 1988.