Current Status Bill Number:3151 Type of Legislation:General Bill GB Introducing Body:House Introduced Date:19970114 Primary Sponsor:Seithel All Sponsors:Seithel and Bauer Drafted Document Number:dka\3943htc.97 Residing Body:House Current Committee:Ways and Means Committee 30 HWM Subject:Property tax bills for real property, taxation
Body Date Action Description Com Leg Involved
______ ________ _______________________________________ _______ ____________
House 19970114 Introduced, read first time, 30 HWM
referred to Committee
House 19970108 Prefiled, referred to Committee 30 HWM
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TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 12-45-73 SO AS TO REQUIRE REAL PROPERTY TAX BILLS TO CONTAIN A STATEMENT OF THE PRECEDING YEAR'S TAX DUE IN EACH CATEGORY OF TAX IMPOSED FOR THE CURRENT TAX YEAR AND TO PROVIDE EXCEPTIONS.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Chapter 45, Title 12 of the 1976 Code is amended by adding:
"Section 12-45-73. Every property tax bill for real property must include for each category of tax imposed the amount due in that category for the preceding property tax year. This requirement does not apply when improvements have been made to the property or the assessment ratio or use of the property has changed first applicable for the current property tax year."
SECTION 2. Upon approval by the Governor, this act is effective for property tax years beginning after 1996.