Current Status Bill Number:314 Type of Legislation:General Bill GB Introducing Body:Senate Introduced Date:19950110 Primary Sponsor:McConnell All Sponsors:McConnell Drafted Document Number:JIC\5157HTC.95 Residing Body:Senate Current Committee:Judiciary Committee 11 SJ Subject:County board of assessment appeals
Body Date Action Description Com Leg Involved
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Senate 19950110 Introduced, read first time, 11 SJ
referred to Committee
View additional legislative information at the LPITS web site.
TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 12-43-303 SO AS TO PROVIDE FOR THE ASSESSMENT OF REASONABLE COSTS AND ATTORNEY OR OTHER PROFESSIONAL FEES AGAINST A COUNTY BY A TAXPAYER PREVAILING BEFORE THE COUNTY BOARD OF ASSESSMENT APPEALS AND TO PROVIDE THAT THE CIRCUIT COURT SHALL HEAR ANY DISPUTE AS TO THE REASONABLENESS OF THE FEES.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Article 3, Chapter 43, Title 12 of the 1976 Code is amended by adding:
"Section 12-43-303. A taxpayer whose proposed valuation on appeal is upheld by the county board of tax appeals must be reimbursed by the county for reasonable costs and attorney or other professional fees incurred by the taxpayer for the appeal heard by the board. The board shall certify the appropriate amount to the governing body of the county, which shall direct the county treasurer to pay the amount specified. Any dispute as to the reasonableness of these fees must be heard by the circuit court."
SECTION 2. This act takes effect upon approval by the Governor and applies with respect to appeals heard by the county board of assessment appeals on or after that date.