Current Status Introducing Body:House Bill Number:4183 Primary Sponsor:Kirsh Committee Number:30 Type of Legislation:GB Subject:Property tax appeals Residing Body:House Current Committee:Ways and Means Companion Bill Number:741 Computer Document Number:JIC/5821HC.93 Introduced Date:19930512 Last History Body:House Last History Date:19930512 Last History Type:Introduced, read first time, referred to Committee Scope of Legislation:Statewide All Sponsors:Kirsh Type of Legislation:General Bill
Bill Body Date Action Description CMN Leg Involved
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4183 House 19930512 Introduced, read first time, 30
referred to Committee
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TO AMEND CHAPTER 43, TITLE 12 OF THE CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO ASSESSMENT AND EQUALIZATION OF REAL PROPERTY FOR PURPOSES OF PROPERTY TAX, SO AS TO PROVIDE FOR THE COUNTY BOARD OF APPEAL IN MATTERS RELATING TO VALUATION OF PROPERTY AND APPEALS FROM THE FINDING OF THE BOARD TO THE TAX COMMISSION AND TO PROVIDE THE PROCEDURES APPLICABLE TO THESE APPEALS; AND TO AMEND SECTION 12-37-90, RELATING TO THE DUTIES OF THE COUNTY ASSESSOR, SO AS TO PROVIDE ADDITIONAL DUTIES FOR THE ASSESSOR RELATING TO THE KEEPING OF AN APPEAL LOG BOOK AND TAX MAPPING.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Chapter 43, Title 12 of the 1976 Code is amended by adding:
Section 12-43-510. (A) As used in this article:
(1) `Board' or `board of appeal' means the board for each county established to hear appeals of taxpayers concerning the valuation, assessment, and taxation of their property.
(2) `Assessor' means the county officer or official charged with the duty to assess or value, or both assess and value, real property.
(3) `Taxpayer' means the person instituting the appeal.
(4) `Panel' means a group of three members of the board of appeal.
(B) Each county shall have a board of appeal consisting of from seven to twelve members elected by the governing body of the county. Members shall serve for terms of four years and until their successors are elected and qualify except that of those first elected, the council shall provide for staggered terms. The board shall elect a chairman who may call meetings or hearings for the purpose of hearing appeals from the assessor's office. When in the judgment of the chairman there is a need for additional hearings, he may name panels to hear appeals. The chairman may call hearings for the board or panels as often as he considers necessary. The chairman shall appoint panel chairmen who shall serve at his pleasure. A panel has the same authority as the full board.
(C) If the board does not schedule a hearing within one and one-half years of the appeal, then the taxpayer's value is the taxable value contended by the taxpayer for the tax year in question. This rule does not apply if the taxpayer requests a hearing be delayed or rescheduled.
(D) The county shall pay board members mileage at the same rate as other county employees and an amount to attend board or panel meetings of at least fifty dollars a meeting. This subsection does not prohibit the county from paying a greater amount for attending.
(E) If all of the following conditions are met:
(1) a taxpayer has made an appeal to a board;
(2) the hearing of the board is not held until after one or more subsequent assessment dates for the property;
(3) no event has occurred between the date of the assessment being appealed and the date of the hearing which would change the assessment of the property, such as improvements to the property, destruction of part of the property by fire, storm, etc.; and
(4) the person responsible for paying the taxes has not changed between the date of the assessment being appealed and the date of the hearing; then the appeal will be automatically extended to cover those subsequent assessment dates before the hearing.
(F) The term `board' as used in current property tax regulations is considered to mean `board' or `panel' or both as appropriate.
Section 12-43-520. (A) A taxpayer or the assessor may appeal from the finding of the board upon written notice to the chairman of the Tax Commission within twenty days from the date of the board's finding. The grounds for the appeal must be filed with the board. The board, upon receipt of the notice of appeal, shall deliver a copy of the notice to the assessor or the owner.
(B) Not more than thirty days after receipt of the notice of appeal, the board shall deliver to the commission, the assessor, and the taxpayer a certified copy of the proceedings before that board together with the transcript of testimony and exhibits offered to the board. The records must be sent in the following order:
(1) the board's order;
(2) the transcript of the individual hearing before the board;
(3) the assessor's documents submitted to the board as evidence. Each document must be marked sequentially as assessor's Exhibit Number 1, et seq. Identification must occur at the time a document is introduced at the hearing;
(4) the taxpayer's documents submitted to the board as evidence marked in the same manner as the assessor's; and
(5) the taxpayer's appeal letter to the board.
On receipt, the commission shall schedule a hearing on the appeal. No issue or matter may be considered by the commission that was not first presented to the board. All grounds or exceptions must be set out in the notice of appeal to the commission.
(C) The taxpayer or his representative and the assessor or his designee shall attend the hearing and offer argument in support of their respective positions. The board, by representation or otherwise, may attend the hearing and offer argument in support of its findings. The commission shall, after considering the argument, record, and evidence issue a written finding. Copies must be transmitted to the taxpayer, the board, the assessor, and the county auditor. The finding to the county auditor is the order for entry upon the assessment rolls or tax duplicate of the county.
(D) Nothing in this section may be construed to prohibit a property owner the right to petition the commission for relief on a matter over which the commission exercises original jurisdiction."
SECTION 2. Section 12-37-90 of the 1976 Code is amended by adding:
"(i) keep an appeals log book with the following information:
(1) name of owner and date of appeal;
(2) tax map identification number of the parcel appealed;
(3) basis of the appeal;
(4) value and assessment before appeal;
(5) value and assessment after appeal;
(6) basis of changes and the name of the appraiser who made the change; and
(7) the appeal results if appealed to the local board.
(j) have in his care and responsibility tax maps, aerial photography, overlays, updates, and all other related matters of tax mapping."
SECTION 3. This act takes effect upon approval by the Governor.