South Carolina General Assembly
109th Session, 1991-1992

Bill 827

Indicates Matter Stricken
Indicates New Matter 

                    Current Status

Introducing Body:               Senate
Bill Number:                    827
Committee Number:               06
Type of Legislation:            GB
Subject:                        Property taxes, delinquent
                                payments
Residing Body:                  Senate
Computer Document Number:       JIC/5496.HC
Introduced Date:                Mar 28, 1991
Last History Body:              Senate
Last History Date:              Mar 28, 1991
Last History Type:              Introduced, read first time,
                                referred to Committee
Scope of Legislation:           Statewide
Type of Legislation:            General Bill
History


 Bill  Body    Date          Action Description              CMN
 ----  ------  ------------  ------------------------------  ---
 827   Senate  Mar 28, 1991  Introduced, read first time,    06
                             referred to Committee
View additional legislative information at the LPITS web site.

(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

A BILL

TO AMEND SECTION 12-45-410, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE REQUIREMENT THAT DELINQUENT PROPERTY TAX PAYMENTS BE APPLIED TO THE OLDEST CHRONOLOGICAL DELINQUENCY OF THE TAXPAYER, SO AS TO ALLOW THE DELINQUENT TO SPECIFY THE DELINQUENCY AGAINST WHICH THE PAYMENT MUST BE APPLIED.

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

SECTION 1. Section 12-45-410 of the 1976 Code, as amended by Act 69 of 1987, is further amended to read:

"Section 12-45-410. (A) Any taxes paid by a delinquent taxpayer to a county treasurer or tax collector must be applied to the oldest chronological delinquency on the property for which payment was intended. Personal property taxes tendered must be applied to personal property tax delinquencies and real property taxes tendered must be applied to real property tax delinquencies.

(B) Notwithstanding the provisions of subsection (A) of this section, a taxpayer making a payment for delinquent real property taxes may elect to specify the delinquency against which the payment must be applied by a statement in writing to the county treasurer or tax collector specifying by tax receipt number and applicable tax year the delinquency against which the payment is to be applied. The treasurer or tax collector shall apply the payment as specified."

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

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