Current Status Introducing Body:House Bill Number:4764 Primary Sponsor:J. Wilder Committee Number:30 Type of Legislation:GB Subject:Mobile, manufactured homes Residing Body:House Current Committee:Ways and Means Computer Document Number:JIC/5514HC.94 Introduced Date:19940217 Last History Body:House Last History Date:19940217 Last History Type:Introduced, read first time, referred to Committee Scope of Legislation:Statewide All Sponsors:J. Wilder Stille Type of Legislation:General Bill
Bill Body Date Action Description CMN Leg Involved
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4764 House 19940217 Introduced, read first time, 30
referred to Committee
View additional legislative information at the LPITS web site.
TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTIONS 12-49-310, 12-49-315, 12-49-320, 12-49-325, 12-49-330, AND 31-17-410 SO AS TO REQUIRE A PERSON APPLYING FOR A TITLE ON A MOBILE OR MANUFACTURED HOME TO FURNISH A COPY OF THE APPLICATION TO THE AUDITOR OF THE COUNTY WHERE THE MOBILE HOME IS TO BE LOCATED AND PROVIDE PENALTIES FOR VIOLATIONS, TO PROVIDE FOR NOTICE TO LIENHOLDERS OF A LEVY AND SALE OF MOBILE OR MANUFACTURED HOMES FOR DELINQUENT TAXES ONLY WHEN THE LIENHOLDER HAS PROVIDED THE TITLE APPLICATION TO THE COUNTY AUDITOR, TO PROVIDE THE FORM FOR THE NOTICE TO LIENHOLDERS, TO PROVIDE THAT SECURITY INTERESTS NOTED ON THE TITLE ARE NOT AFFECTED BY A TAX SALE WITHOUT THE APPROPRIATE NOTICE, TO REQUIRE THE DELINQUENT TAX COLLECTOR TO KEEP A COPY OF EACH LIENHOLDER NOTICE, AND TO PROVIDE FOR THE APPROPRIATE NOTICE TO LIENHOLDER PROVISIONS FOR LIENS CREATED BEFORE JANUARY 1, 1995; TO AMEND SECTION 12-49-210, RELATING TO DEFINITIONS, SO AS TO DEFINE "MOBILE OR MANUFACTURED HOME" AND "DELINQUENT TAX COLLECTION"; TO AMEND SECTION 12-49-271, AS AMENDED, RELATING TO NOTICE OF LIENHOLDERS, SO AS TO CONFORM DEFINITIONS AND REVISE OBSOLETE REFERENCES; TO AMEND SECTION 12-49-290, AS AMENDED, RELATING TO RIGHTS OF LIENHOLDERS, SO AS TO LIMIT THE APPLICATION OF ITS PROVISION TO LIENS CREATED BEFORE JUNE 1, 1995; TO AMEND SECTION 12-43-220, AS AMENDED, RELATING TO CLASSIFICATION AND ASSESSMENT OF PROPERTY FOR PURPOSES OF AD VALOREM TAXATION, SO AS TO PROVIDE A MINIMUM ONE HUNDRED DOLLAR ASSESSED VALUE FOR FOUR PERCENT RESIDENTIAL PROPERTY; TO AMEND SECTION 12-51-95, AS AMENDED, RELATING TO THE REDEMPTION OF MOBILE AND MANUFACTURED HOMES SOLD FOR DELINQUENT TAXES, SO AS TO CONFORM DEFINITIONS; TO AMEND SECTION 12-51-96, RELATING TO REDEMPTIONS OF MOBILE OR MANUFACTURED HOMES, SO AS TO CONFORM DEFINITIONS, PROVIDE FOR REDEMPTION BY A LIENHOLDER, AND PROVIDE A FIXED RENT PAYMENT WHICH MUST BE PAID TO THE TAX SALE PURCHASER; AND TO AMEND SECTION 56-19-240, RELATING TO TITLING OF VEHICLES, SO AS TO REQUIRE AN APPLICATION TO A MOBILE OR MANUFACTURED HOME TO INCLUDE THE ADDRESS OF THE SITE WHERE THE HOME IS TO BE LOCATED IF DIFFERENT FROM THE OWNER'S ADDRESS.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Article 3, Chapter 49, Title 12 of the 1976 Code is amended by adding:
"Section 12-49-310. (A) When a mobile or manufactured home is levied on for taxes by the delinquent tax collector, before proceeding to advertise the home for sale as provided by law, he shall give twenty days' written notice of the levy to the holder of each lien identified on the forms provided to the auditor of the county pursuant to Section 12-49-315 for liens created after December 31, 1994, and to the lienholders contained on the certificate of title held by the Department of Revenue and Taxation, Division of Motor Vehicles, for liens created before January 1, 1995. The notice must contain a description of the home levied upon, name of the owner of the home, the year for which the taxes were assessed, and a statement of the amount of the taxes with the accrued costs and must be delivered to the lienholder either personally or by certified mail with the return receipt requested to the address obtained by the county pursuant to Sections 12-49-315 or 12-49-225.
(B) For giving the notice required pursuant to this section, the delinquent tax collector shall receive the sum of five dollars to be collected as are other costs, fees, and charges and which must be paid by the lienholder receiving the notice.
Section 12-49-315. For liens created after December 31, 1994, a lienholder is entitled to the notice described in Section 12-49-310 only if the notice described in Section 31-17-410 has been provided to the county as required by that section. The information provided by lienholders pursuant to Section 31-17-410 relates solely to delinquent tax sale notice purposes. For liens created before January 1, 1995, notice to the lienholder must be provided in accordance with the provisions of Section 12-49-225.
Section 12-49-320. The form of notice required by Sections 12-49-310 and 12-49-225 to be given by the delinquent tax collector to the lienholders must be substantially as follows:
Notice is hereby given to as the holder of a certain lien recorded on the title of the below described mobile or manufactured home, that there are now due and unpaid taxes for the year(s) amounting to $ , with accrued costs of , for which a tax execution has been issued and levy made upon the following described mobile or manufactured home owned by and embraced within this lien and that the mobile or manufactured home will be advertised for sale unless the taxes are paid within twenty days from the delivery hereof as provided by law.
Delinquent Tax Collector
Address
Section 12-49-325. The delinquent tax collector shall keep a copy of each notice given pursuant to Section 12-49-310 on which he must enter the date the notice was delivered, the method of delivery, and the name and address of the recipient of the notice.
Section 12-49-330. The rights, interest, and security of any lienholder who has filed his security interest with the Department of Revenue and Taxation and which security interest is shown on the certificate of title is in no way affected by a tax sale made pursuant to this chapter unless there has been compliance with the provisions of Section 12-49-310 for liens created after December 31, 1994."
SECTION 2. Article 3, Chapter 17, Title 31 of the 1976 Code is amended by adding:
"Section 31-17-410. (A) Contemporaneously with the submission of an application for title on a mobile or manufactured home as required by Section 56-19-240, the person submitting the application shall provide to the treasurer of the county in which a mobile or manufactured home is to be located a copy of the completed application submitted to the Division of Motor Vehicles of the Department of Revenue and Taxation.
(B) It is unlawful for a person applying for a title for a mobile or manufactured home to fail to provide a copy of the application to the appropriate county treasurer. A person who violates the provisions of this section is guilty of a misdemeanor and, upon conviction, must be punished by a fine of not less than one hundred dollars nor more than five hundred dollars, or imprisoned for not more than thirty days."
SECTION 3. Items (5) and (6) of Section 12-49-210 of the 1976 Code are amended to read:
"(5) The words `mobile and manufactured home' are defined as provided in Section 31-17-20 Sections 24-43-230(b) and 40-29-20(9).
(6) The words `modular home' are defined as provided in Section 31-17-20. The words `delinquent tax collector' mean the person in the county charged by law with the collection of delinquent ad valorem taxes."
SECTION 4. Section 12-49-225 of the 1976 Code is amended to read:
"Section 12-49-225. Whenever any When a mobile home or modular manufactured home is levied upon on for taxes by the sheriff delinquent tax collector, he shall give before proceeding to advertise for sale, the delinquent tax collector shall give twenty days' written notice of the levy to the lienholders contained on the certificate of title held by the South Carolina Highways and Public Transportation of Department of Revenue and Taxation. The notice must contain a description of the property levied upon and its identifying number, name of the owner and his address, the year or years for which the taxes were assessed and a statement of the amount of the taxes with the accrued costs and must be delivered to the lienholder either personally or by registered mail with the return receipt requested at the address given on the certificate of title. The procedure provided in this section applies only to liens created before January 1, 1995."
SECTION 5. Section 12-49-271 of the 1976 Code, as amended by Section 229, Act 181 of 1993, is further amended to read:
"Section 12-49-271. When the sheriff delinquent tax collector receives from the county treasurer a list of delinquent taxpayers and the list includes mobile homes and modular or manufactured homes upon on which to levy, the sheriff delinquent tax collector shall forward to the Department of Revenue and Taxation a form substantially as set out below requesting the name and address of all lienholders shown on the Certificate of Title. The sheriff treasurer shall not advertise the sale of property without a return of this form:
`To the Department of Revenue and Taxation:
I have been instructed by the County Treasurer to levy and sell the following personal property:
Please provide me with the lienholders' names and addresses as shown on the Certificate of Title:
NAME:
ADDRESS:
DESCRIPTION OF COLLATERAL:
I.D. NUMBER:
LIENHOLDER:
LIENHOLDERS' ADDRESS:'"
SECTION 6. The second paragraph of Section 12-49-290 of the 1976 Code, as last amended by Section 230, Act 181 of 1993, is further amended to read:
"The For liens created before January 1, 1995, the right, interest, and security of any a lienholder who has filed his security interest with the Department of Revenue and Taxation and which security interest is shown on the certificate of title shall must in no way be affected by a tax sale made pursuant to this chapter unless the provisions of Section 12-49-225 are complied with."
SECTION 7. Section 12-43-220(c) of the 1976 Code, as last amended by Section 219, Act 181 of 1993, is further amended by adding at the end:
"A legal residence qualifying for the four percent assessment ratio provided by this item must have an assessed value of not less than one hundred dollars."
SECTION 8. Section 12-51-95 of the 1976 Code, as added by Act 647 of 1988, is amended to read:
"Section 12-51-95. Notwithstanding the provisions of Section 12-51-110, the owner or lienholder of any mobile home or modular manufactured home, as defined in Section 31-17-20, may redeem the property as provided for in Sections 12-51-90, 12-51-100, and 12-51-120. For purposes of this chapter, `mobile or manufactured home' is defined in Section 12-43-230(b) or Section 40-29-20(9), as applicable."
SECTION 9. Section 12-51-96 of the 1976 Code, as added by Act 647 of 1988, is amended to read:
"Section 12-51-96. In order for the owner of or lienholder on the `mobile home' or `modular manufactured home' to redeem his property as permitted in Section 12-51-95, the mobile or modular manufactured home subject to redemption must not be removed from its location at the time of the delinquent tax sale for a period of twelve months from the date of the sale unless the owner is required to move it by the person other than himself who owns the land upon which the mobile or modular manufactured home is situated. In this event, the owner of the mobile or modular manufactured home must notify the purchaser and the delinquent tax collector of the new location of the mobile or modular manufactured home, which new location also must be in this State. If the owner moves the mobile or modular manufactured home in violation of this section he is guilty of a misdemeanor and, upon conviction, must be punished by a fine not exceeding one thousand dollars or imprisonment not exceeding one year, or both. In addition to the other requirements and payments necessary for an owner of a mobile or modular manufactured home to redeem his property after a delinquent tax sale, the defaulting taxpayer or lienholder also must pay rent to the purchaser when he redeems this property at the time of redemption in an amount to be agreed upon between the purchaser and the delinquent taxpayer and in the event the purchaser and delinquent taxpayer cannot agree upon the amount of this rent, the amount of the rent must be set by the magistrate's court not to exceed one-twelfth of the taxes for the last completed property tax year, exclusive of penalties, costs, and interest, for each month between the sale and redemption. However, the monthly rental, when calculated as provided in this section, must not be less than ten dollars. For purposes of this rent calculation, more than one-half of the days in any month counts as a whole month."
SECTION 10. Section 56-19-240 of the 1976 Code is amended by adding at the end:
"(5) In addition to the other information required in an application, the application for title for a mobile or manufactured home must include the address of the site on which the home is to be placed if different from the owner's address."
SECTION 11. This act takes effect January 1, 1995, and applies with property taxes going into execution after December 31, 1994.