Current Status Bill Number:
3552Type of Legislation: General Bill GBIntroducing Body: HouseIntroduced Date: 19970227Primary Sponsor: BoanAll Sponsors: BoanDrafted Document Number: dka\4081mm.97Companion Bill Number: 443Residing Body: HouseDate Tabled: 19980210Current Committee: Labor, Commerce and Industry Committee 26 HLCISubject: County tax assessor, to examine new nonresidential structures before occupancy; Taxation, buildings
Body Date Action Description Com Leg Involved ______ ________ _______________________________________ _______ ____________ House 19980210 Tabled in Committee 26 HLCI House 19970227 Introduced, read first time, 26 HLCI referred to CommitteeView additional legislative information at the LPITS web site.
TO AMEND SECTION 12-37-90, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO DUTIES OF THE COUNTY ASSESSOR, SO AS TO PROVIDE FOR THE RESPONSIBILITY AND RIGHT TO ENTER AND EXAMINE NEW NONRESIDENTIAL STRUCTURES BEFORE OCCUPANCY AND PORTIONS OF EXISTING BUILDINGS COVERED BY BUILDING PERMITS.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-37-90 of the 1976 Code is amended to read:
"Section 12-37-90. All counties shall have a full-time assessor, whose responsibility is appraising and listing all real property, whether exempted or not, except real property required by law to be assessed by the commission and property owned by the federal government, state government, county government, or any of its political subdivisions and which is exempt from property taxation. If the assessor discovers that any real property required by law to be assessed by the commission has been omitted, he shall notify the commission that such the property has been omitted and the commission shall be is required to appraise and assess the omitted property.
The assessor shall be is responsible for the operations of his office and shall:
(a) maintain a continuous record of recorded deed sales transactions, building permits, tax maps, and other records necessary for a continuing reassessment program;
(b) diligently search for and discover all real property not previously returned by the owners or their agents thereof or not listed for taxation by the county auditor, and list such property for taxation in the name of the owner or person to whom it is taxable;
(c) when values change, reappraise and reassess any or all real property so as to reflect its proper valuation in light of changed conditions, except for exempt property and real property required by law to be appraised and assessed by the commission, and furnish a list of these assessments to the county auditor;
(d) determine assessments and reassessments of real property in such a manner that the ratio of assessed value to fair market value shall be is uniform throughout the county;
(e) appear as necessary before any an appellate board to give testimony and present evidence as to the justification of any an appraisal;
(f) have the right of appeal from any a disapproval of or modification of any an appraisal made by him;
(g) perform such other duties relating to the office of tax assessor as may be required by the laws of the this State;
(h) be the sole person responsible for the valuation of real property, except that required by law to be appraised and assessed by the commission, and the values set by the assessor shall may be altered only by the assessor or by legally constituted appellate boards, the commission, or the courts.;
(i) have the right to enter and examine all new nonresidential buildings and structures before the issuance of a certificate of occupancy, and those portions of an existing building or structure covered by a building permit for renovations or additions."
Provided, that any Two or more counties, with the approval of the commission, may enter into an agreement to establish a single assessor's office which would be in charge of the assessing of property of such those counties under rules and regulations prescribed by the commission."
SECTION 2. This act takes effect upon approval by the Governor.