Current Status Introducing Body:House Bill Number:3462 Ratification Number:15 Act Number:9 Primary Sponsor:Rudnick Type of Legislation:GB Subject:Property taxes, delinquent Date Bill Passed both Bodies:19930302 Computer Document Number:JMG/1001PM.93 Governor's Action:S Date of Governor's Action:19930308 Introduced Date:19930211 Date of Last Amendment:19930224 Last History Body:------ Last History Date:19930308 Last History Type:Act No. 9 Scope of Legislation:Statewide All Sponsors:Rudnick Huff Sharpe R. Smith Stone Type of Legislation:General Bill
Bill Body Date Action Description CMN Leg Involved ---- ------ ------------ ------------------------------ --- ------------ 3462 ------ 19930308 Act No. 9 3462 ------ 19930308 Signed by Governor 3462 ------ 19930303 Ratified R 15 3462 House 19930302 Concurred in Senate amendment, enrolled for ratification 3462 Senate 19930224 Amended, read third time, returned to House with amendments 3462 Senate 19930223 Read second time, notice of general amendments 3462 Senate 19930218 Introduced, read first time, placed on Calendar without reference 3462 House 19930218 Amended, read third time, sent to Senate 3462 House 19930216 Read second time 3462 House 19930211 Introduced, read first time, placed on Calendar without referenceView additional legislative information at the LPITS web site.
(A9, R15, H3462)
AN ACT TO AMEND SECTION 12-45-180, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO PENALTIES ON DELINQUENT TAXES, SO AS TO ALLOW THE COUNTY TREASURER TO WAIVE PENALTIES UNDER CERTAIN CIRCUMSTANCES.
Be it enacted by the General Assembly of the State of South Carolina:
Due dates
SECTION 1. Section 12-45-180 of the 1976 Code, as last amended by Act 335 of 1990, is amended to read:
"Section 12-45-180. When the taxes and assessments or any portion of the taxes and assessments charged against any property or person on the duplicate for the current fiscal year are not paid before the sixteenth day of January or thirty days after the mailing of tax notices, whichever occurs later, the county auditor shall add a penalty of three percent on the county duplicate and the county treasurer shall collect the penalty. If the taxes, assessments, and penalty are not paid before the second day of the next February, an additional penalty of seven percent must be added by the county auditor on the county duplicate and collected by the county treasurer. If the taxes, assessments, and penalties are not paid before the seventeenth day of the next March, an additional penalty of five percent must be added by the county auditor on the county duplicate and collected by the county treasurer. If the taxes, assessments, and penalties are not paid before the seventeenth day of March, the county treasurer shall issue his tax execution to the officer authorized and directed to collect delinquent taxes, assessments, penalties, and costs for their collection as provided in Chapter 51 of this title and they must be collected as required by that chapter. The United States postmark is the determining date for mailed payments. If the county treasurer determines by proper evidence that the mailing of a tax payment was improperly postmarked, and such error results in the imposition of a penalty provided herein, then such penalty imposed herein may be waived by the county treasurer.
If the payment dates required by this section fall on a Saturday, Sunday, or legal holiday, the dates are extended to the end of the second business day immediately following which is not a Saturday, Sunday, or legal holiday."
Time effective
SECTION 2. This act takes effect upon approval by the Governor and applies with respect to taxes due in 1992 and thereafter.
Approved the 8th day of March, 1993.