Current Status Bill Number:
4662Type of Legislation: Joint Resolution JRIntroducing Body: HouseIntroduced Date: 19980218Primary Sponsor: QuinnAll Sponsors: Quinn, Haskins, Wilkins, H. Brown, Tripp, Knotts, Allison, Altman, Barrett, Bauer, Campsen, Canty, Cato, Cooper, Cotty, Davenport, Edge, Harrell, Harrison, Howard, Jordan, Keegan, Kelley, Lanford, Limehouse, Loftis, McMaster, Riser, Sandifer, Seithel, D. Smith, J. Smith, R. Smith, Trotter, Whatley, Woodrum, Young, Townsend, Stille, Leach, Phillips, Law, McAbee, Rodgers, McKayDrafted Document Number: jic\5264htc.98Residing Body: HouseCurrent Committee: Ways and Means Committee 30 HWMSubject: Property tax assessment, separate tax millage levy on personal; Taxation, Constitution of South Carolina
Body Date Action Description Com Leg Involved ______ ________ _______________________________________ _______ ____________ House 19980318 Co-Sponsor added (Rule 5.2) by Rep. McKay House 19980310 Co-Sponsor added (Rule 5.2) by Rep. Rodgers House 19980218 Introduced, read first time, 30 HWM referred to CommitteeView additional legislative information at the LPITS web site.
PROPOSING AN AMENDMENT TO ARTICLE X OF THE CONSTITUTION OF SOUTH CAROLINA, 1895, RELATING TO FINANCE AND TAXATION BY ADDING SECTION 1A AND AMENDING EXISTING SECTION 6 OF THE ARTICLE SO AS TO REQUIRE PROPERTY CLASSIFIED AS "ALL OTHER PERSONAL PROPERTY" TO BE THE SUBJECT OF A SEPARATE MILLAGE LEVY WHICH MAY NOT EXCEED THE 1998 PROPERTY TAX YEAR LEVY ON SUCH PROPERTY INCLUDING MILLAGE LEVIED FOR BONDED INDEBTEDNESS AND TO MAKE A CONFORMING AMENDMENT.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. A. It is proposed that Article X of the Constitution of this State be amended by adding Section 1A:
"Section 1A. For property tax years beginning after 1998, the classification of 'all other personal property' established pursuant to Section 1(8) of this article must be the subject of a separate millage rate imposition uniformly applied to property within the class, and this millage rate may not exceed the millage rate imposed for such property for any property tax year beginning in 1998, including amounts levied for that year for bonded indebtedness."
B. It is proposed that the first paragraph of Article X, Section 6 of the Constitution of this State be amended to read:
"The General Assembly may vest the power of assessing and collecting taxes in all of the political subdivisions of the State. Property tax levies shall be uniform in respect to persons and property within the jurisdiction of the body imposing such taxes; except as otherwise provided in this article; and provided, that on properties located in an area receiving special benefits from the taxes collected, special levies may be permitted by general law applicable to the same type of political subdivision throughout the State, and the General Assembly shall specify the precise condition under which such special levies shall be assessed."
SECTION 2. The proposed amendment must be submitted to the qualified electors at the next general election for representatives. Ballots must be provided at the various voting precincts with the following words printed or written on the ballot:
"Must Article X of the Constitution of this State be amended by adding Section 1A and by amending existing Section 6 so as to provide that property taxes imposed on property classified as 'all other personal property' for property tax years beginning after 1998 must be separately imposed at a uniform rate on all property in the class and at a rate that may not exceed the millage rate imposed on such property for any property tax year beginning in 1998?
Those voting in favor of the question shall deposit a ballot with a check or cross mark in the square after the word 'Yes', and those voting against the question shall deposit a ballot with a check or cross mark in the square after the word 'No'."