Current Status Introducing Body:House Bill Number:3506 Ratification Number:217 Act Number:97 Primary Sponsor:McTeer Type of Legislation:GB Subject:Property tax assessments Date Bill Passed both Bodies:19930527 Computer Document Number:EGM/18117DW.93 Governor's Action:S Date of Governor's Action:19930614 Introduced Date:19930217 Last History Body:------ Last History Date:19930614 Last History Type:Act No. 97 Scope of Legislation:Statewide All Sponsors:McTeer Type of Legislation:General Bill
Bill Body Date Action Description CMN Leg Involved ---- ------ ------------ ------------------------------ --- ------------ 3506 ------ 19930614 Act No. 97 3506 ------ 19930614 Signed by Governor 3506 ------ 19930610 Ratified R 217 3506 Senate 19930527 Read third time, enrolled for ratification 3506 Senate 19930526 Read second time 3506 Senate 19930520 Recalled from Committee, 06 placed on Calendar 3506 Senate 19930428 Introduced, read first time, 06 referred to Committee 3506 House 19930427 Read third time, sent to Senate 3506 House 19930422 Read second time 3506 House 19930414 Committee Report: Favorable 30 3506 House 19930217 Introduced, read first time, 30 referred to CommitteeView additional legislative information at the LPITS web site.
(A97, R217, H3506)
AN ACT TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 12-39-65 SO AS TO DEFINE THE TIME FOR THE APPEAL OF AD VALOREM PROPERTY TAX ASSESSMENTS FOR CERTAIN PERSONAL PROPERTY.
Be it enacted by the General Assembly of the State of South Carolina:
Appeal of valuation
SECTION 1. The 1976 Code is amended by adding:
"Section 12-39-65. The owner of personal property that is required to be licensed or registered with an agency or department of the State may appeal in writing to the county auditor the valuation of the property at any time on or before the last day the tax levied upon the assessment can be timely paid."
Time effective
SECTION 2. This act takes effect upon approval by the Governor and applies to taxes payable after that time.
Approved the 14th day of June, 1993.