South Carolina General Assembly
110th Session, 1993-1994

Bill 1019


Indicates Matter Stricken
Indicates New Matter


                    Current Status

Introducing Body:               Senate
Bill Number:                    1019
Primary Sponsor:                Reese
Type of Legislation:            GB
Subject:                        County may not levy fee or
                                tax on transfer of property
Residing Body:                  Senate
Companion Bill Number:          4522
Computer Document Number:       JIC/5293HC.94
Introduced Date:                19940112    
Last History Body:              Senate
Last History Date:              19940428    
Last History Type:              Committee Report: majority
                                favorable, with amendment,
                                minority unfavorable
Scope of Legislation:           Statewide
All Sponsors:                   Reese
                                Rose
Type of Legislation:            General Bill



History


Bill  Body    Date          Action Description              CMN  Leg Involved
____  ______  ____________  ______________________________  ___  ____________

1019  Senate  19940428      Committee Report: majority      11
                            favorable, with amendment,
                            minority unfavorable
1019  Senate  19940112      Introduced, read first time,    11
                            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.)

COMMITTEE REPORT

April 28, 1994

S. 1019

Introduced by SENATORS Reese and Rose

S. Printed 4/28/94--S.

Read the first time January 12, 1994.

THE COMMITTEE ON JUDICIARY

To whom was referred a Bill (S. 1019), to amend the Code of Laws of South Carolina, 1976, by adding Section 6-1-70 so as to provide that a county or municipality, etc., respectfully

REPORT:

That they have duly and carefully considered the same, and recommend that the same do pass with amendment:

Amend the bill, as and if amended, by striking SECTION 1 in its entirety and inserting therein the following:

/SECTION 1. Chapter 1, Title 6 of the 1976 Code is amended by adding:

"Section 6-1-70. (A) A county or municipality, but not both, may by ordinance impose a fee on the transfer of real property. If the real property is located within the municipal limits, the fee may be imposed by the municipality. If the real property is located in an unincorporated area, the fee may be imposed by the county.

(B) The revenue generated by the real estate transfer fee must be specifically allocated and used for a dedicated purpose as specified in the ordinance.

(C) This section does not apply to any purchase of timber described in Section 36-2-107 even if such transfers are recordable.

(D) A transfer fee imposed under this section may not exceed one-fourth of one percent of the purchase price."/.

Amend title to conform.

Majority favorable. Minority unfavorable.

HOLLY A. CORK ADDISON "JOE" WILSON

For Majority. For Minority.

A BILL

TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 6-1-70 SO AS TO PROVIDE THAT A COUNTY OR MUNICIPALITY MAY NOT LEVY A FEE OR TAX ON THE TRANSFER OF REAL PROPERTY EXCEPT WHERE AUTHORIZED SPECIFICALLY BY GENERAL LAW.

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

SECTION 1. Chapter 1, Title 6 of the 1976 Code is amended by adding:

"Section 6-1-70. A county or municipality may not impose a tax or fee on the transfer of real property except where the tax or fee is specifically authorized by general law."

SECTION 2. This act takes effect on the first day of the second month following approval by the Governor.

-----XX-----