Current Status Introducing Body:House Bill Number:4376 Ratification Number:587 Act Number:490 Primary Sponsor:Kirsh Type of Legislation:GB Subject:Property tax assessments Date Bill Passed both Bodies:19940525 Computer Document Number:JIC/5195HC.94 Governor's Action:S Date of Governor's Action:19940714 Introduced Date:19940111 Last History Body:------ Last History Date:19940714 Last History Type:Act No. 490 Scope of Legislation:Statewide All Sponsors:Kirsh Rudnick Type of Legislation:General Bill
Bill Body Date Action Description CMN Leg Involved ---- ------ ------------ ------------------------------ --- ------------ 4376 ------ 19940714 Act No. 490 4376 ------ 19940714 Signed by Governor 4376 ------ 19940602 Ratified R 587 4376 Senate 19940525 Read third time, enrolled for ratification 4376 Senate 19940524 Read second time 4376 Senate 19940519 Recalled from Committee, 06 placed on Calendar 4376 Senate 19940427 Introduced, read first time, 06 referred to Committee 4376 House 19940426 Read third time, sent to Senate 4376 House 19940421 Read second time 4376 House 19940406 Committee Report: Favorable 30 4376 House 19940111 Introduced, read first time, 30 referred to Committee 4376 House 19931215 Prefiled, referred to 30 CommitteeView additional legislative information at the LPITS web site.
(A490, R587, H4376)
AN ACT TO AMEND SECTION 12-39-180, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE DUTIES OF THE COUNTY AUDITOR IN LEVYING PROPERTY TAXES, SO AS TO PROVIDE THAT THE MINIMUM ASSESSMENT OF TWENTY DOLLARS ON ALL TAXABLE PROPERTY APPLIES ONLY WITH RESPECT TO PERSONAL PROPERTY WHERE NO HIGHER MINIMUM ASSESSMENT IS IMPOSED.
Be it enacted by the General Assembly of the State of South Carolina:
Personal property assessed value
SECTION 1. Section 12-39-180 of the 1976 Code, as last amended by Act 181 of 1993, is further amended to read:
"Section 12-39-180. Each county auditor, after receiving from the Comptroller General and from such other officers and authorities as are legally empowered to determine the rate or amount of taxes to be levied for the various purposes authorized by law statements of the rates and sums to be levied for the current year, shall forthwith proceed to determine the sums to be levied upon each tract and lot of real property and upon the amount of personal property, monies, and credits listed in his county in the name of each person, which must be assessed equally on all real and personal property subject to such taxes and set down in one or more columns in the manner and form as the Comptroller General shall prescribe. The Department of Revenue and Taxation or the county auditor shall place a minimum assessment of at least twenty dollars on all personal property that generates a tax bill, unless a higher minimum assessment is otherwise required by law."
Time effective
SECTION 2. This act applies with respect to taxes due for property tax years beginning after 1993.
Approved the 14th day of July, 1994.