Current Status Introducing Body:Senate Bill Number:888 Committee Number:11 Type of Legislation:GB Subject:County councils, powers Residing Body:Senate Computer Document Number:BR1/1581.AC Introduced Date:Apr 16, 1991 Last History Body:Senate Last History Date:Apr 16, 1991 Last History Type:Introduced, read first time, referred to Committee Scope of Legislation:Statewide Type of Legislation:General Bill
Bill Body Date Action Description CMN
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888 Senate Apr 16, 1991 Introduced, read first time, 11
referred to Committee
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TO AMEND SECTION 4-9-30, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO POWERS GRANTED TO COUNTIES, SO AS TO REVISE PROCEDURES FOR CREATING A SPECIAL TAX DISTRICT AND FOR ISSUANCE OF GENERAL OBLIGATION BONDS TO PROVIDE A SERVICE IN A SPECIAL TAX DISTRICT.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 4-9-30(5) of the 1976 Code, as last amended by Act 176 of 1989, is further amended to read:
"(5) to assess property and levy ad valorem property taxes and uniform service charges, including the power to tax different areas at different rates related to the nature and level of governmental services provided and make appropriations for functions and operations of the county, including, but not limited to, appropriations for general public works, including roads, drainage, street lighting, and other public works; water treatment and distribution; sewage collection and treatment; courts and criminal justice administration; correctional institutions; public health; social services; transportation; planning; economic development; recreation; public safety, including police and fire protection, disaster preparedness, regulatory code enforcement; hospital and medical care; sanitation, including solid waste collection and disposal; elections; libraries; and to provide for the regulation and enforcement of the above;. provided, however, that prior to Before the creation of any special tax district for the purposes enumerated herein, one of the following procedures shall be is required:
(a) An election, initiated by a petition of a majority of the freeholders in the proposed tax district, shall be held in which a majority of the electors in that area voting in the election shall approve the creation of the special tax district, the nature of the services to be rendered and the maximum level of taxes authorized to be levied; or
When twenty-five percent of the electors in a proposed special tax district sign and present to the county council a petition requesting the creation of a special tax district, an election must be held in which a majority of the electors in that area voting in the election approve the creation of the special tax district, the nature of the services to be rendered and the maximum level of taxes or user service charges, or both, authorized to be levied and collected. The petition must contain a description of the proposed special tax district, the elector's signature and address. If the county council finds that the petition has been signed by twenty-five percent or more of the electors resident within the area of the proposed special tax district, it may certify that fact to the county election commission. Upon receipt of a written resolution certifying that the petition meets the requirements of this subitem, the county election commission shall order an election to be held within the area of the proposed special tax district. The election ordered pursuant to this subitem is a special election and must be held, regulated, and conducted pursuant to Chapters 13 and 17 of Title 7, except as otherwise provided in this subitem. The county election commission shall give at least thirty days' notice in a newspaper of general circulation within the proposed special tax district. The county election commission shall certify the result of the election to the county council and county council by written resolution shall publish the result of the election.
(b) When fifteen percent of the freeholders in a proposed special tax district sign a petition requesting the creation of such a district, a referendum and election shall be held. Separate boxes shall be maintained to receive the votes of the freeholders voting in the referendum and those of the electors voting in the election. A majority of electors voting and a majority of the freeholders voting in the proposed special tax district shall approve the creation of that district, the nature of the services to be rendered and the maximum level of the taxes authorized to be levied; or
When a petition is submitted to the county council signed by sixty percent or more of the resident freeholders who own at least sixty percent of the assessed valuation of real property in the proposed special tax district, the county council upon certification of the petition may pass an ordinance establishing the special tax district. For the purposes of this subitem, `freeholder' has the same meaning as defined in Section 5-3-240. The petition must contain a designation of the boundaries of the proposed special tax district, the nature of the services to be rendered, and the maximum level of the taxes or user service charges, or both, authorized to be levied and collected.
(c) When a petition is submitted to the county governing body signed by seventy-five percent or more of the freeholders owning at least seventy-five percent of the assessed valuation of real property in the proposed special tax district. The petition shall contain a designation of the boundaries of the proposed special tax district, the nature of the services to be rendered and the maximum level of the taxes authorized to be levied.
When the area of the proposed special tax district consists of the entire unincorporated area of the county, county council may pass an ordinance establishing the special tax district. For the purposes of this subitem, `unincorporated area' means the area not included within the corporate boundaries of a municipal corporation created pursuant to Chapter 1 of Title 5.
As used in subitems (a), (b) and (c) above, "freeholder" means a person listed on the tax rolls of the county as owning real property within the proposed special tax district. A corporation may affix a single signature on a petition or may cast a single vote for its corporate entity if otherwise qualified as a freeholder in the proposed district. The county election commission shall determine the qualifications of freeholders with regard to petitions and voting.
After one of the above procedures has been completed and the result is favorable for creation of a special tax district, such district shall be created by council ordinance; provided, further, the governing body of a county shall, county council shall pass an ordinance establishing the special tax district and providing for the number, appointment, and terms of office of the commissioners of the district.
Notwithstanding any provision to the contrary, the county council may not finance any service not being rendered by the county on March 7, 1973, by a countywide tax where such the service is being provided by any a municipality within such that municipality or where such the service has been budgeted or funds have been applied for as certified by the municipal governing body, except upon concurrence of the municipal governing body; provided, further, that prior to. `Municipality' means a municipal corporation created pursuant to Chapter 1 of Title 5.
Before the issuance of any general obligation bonds to provide a service in a particular area of the county special tax district and the levy of a tax to retire such these bonds at rates different from those levied in the remainder of the county related to the nature and level of government services to be provided in such area the special tax district, the qualified electors of the area county council shall first shall approve by referendum, called by the governing body of the county, the creation of a special tax district and the purposes for which special taxes may be levied therein; provided, further, that prior to the levy of any tax to provide a service in a particular section of the unincorporated area of a county at rates different from those levied in other sections of the county related to the nature or level of governmental services to be provided therein, including but not limited to taxes required to retire general obligation bonds issued to provide such services, the qualified electors of that section of the county where such tax is proposed to be levied shall first approve by referendum called by the governing body of the county the creation of the separate tax district and the purposes for which special taxes may be levied therein; provided, further, that except as otherwise prescribed by law such referendums of petitions creating special tax districts shall not be required with regard to taxes levied in the entire unincorporated area of the county; provided, further, that if any appropriation relative to police protection would result in reorganization or restructuring of a sheriff's department or, if any appropriation relative to police protection would limit the duties of the sheriff or provide for police protection duplicating the duties and functions presently being performed by a sheriff, it shall not take effect until the qualified electors of the county shall first approve the appropriation by referendum called by the governing body of the county by ordinance the issuance of the general obligation bonds and the levy of the tax to retire the bonds;.
After a special tax district is created, pursuant to the provisions of this item, the governing body of the county council may, by ordinance, may provide that the uniform service charge be collected on an annual, semiannual, quarterly, or monthly basis."
SECTION 2. This act takes effect upon approval by the Governor.