Current Status Bill Number:574 Type of Legislation:General Bill GB Introducing Body:Senate Introduced Date:19970326 Primary Sponsor:Alexander All Sponsors:Alexander Drafted Document Number:gjk\20395htc.97 Residing Body:Senate Current Committee:Finance Committee 06 SF Subject:Property taxes, delinquent; county treasurer to waive penalty when title transferred during tax year, notice mailed
Body Date Action Description Com Leg Involved
______ ________ _______________________________________ _______ ____________
Senate 19970326 Introduced, read first time, 06 SF
referred to Committee
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TO AMEND SECTION 12-45-180, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO PENALTIES ON DELINQUENT PROPERTY TAXES AND THE EXECUTION ON PROPERTY FOR UNPAID TAXES, SO AS TO AUTHORIZE THE COUNTY TREASURER TO WAIVE PENALTIES WHEN TITLE TO PROPERTY WAS TRANSFERRED DURING THE TAX YEAR AND THE TAX NOTICE WAS MAILED TO THE PRIOR OWNER.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-45-180 of the 1976 Code, as last amended by Act 60 of 1995, is further amended to read:
"Section 12-45-180. (A) When the taxes and assessments or any portion of the taxes and assessments charged against any property or person on the duplicate for the current fiscal year are not paid before the sixteenth day of January or thirty days after the mailing of tax notices, whichever occurs later, the county auditor shall add a penalty of three percent on the county duplicate and the county treasurer shall collect the penalty. If the taxes, assessments, and penalty are not paid before the second day of the next February, an additional penalty of seven percent must be added by the county auditor on the county duplicate and collected by the county treasurer. If the taxes, assessments, and penalties are not paid before the seventeenth day of the next March, an additional penalty of five percent must be added by the county auditor on the county duplicate and collected by the county treasurer. If the taxes, assessments, and penalties are not paid before the seventeenth day of March, the county treasurer shall issue his tax execution to the officer authorized and directed to collect delinquent taxes, assessments, penalties, and costs for their collection as provided in Chapter 51 of this title and they must be collected as required by that chapter. The United States postmark is the determining date for mailed payments. If the county treasurer determines by proper evidence that the mailing of a tax payment was improperly postmarked, and such this error results in the imposition of a penalty provided herein, in this subsection, then such the penalty imposed herein may be waived by the county treasurer.
(B) If title to real property is transferred during a tax year and the records of the county indicate that the tax notice was mailed or otherwise forwarded to the prior owner and the current owner received no timely notice of the tax due on the property, the treasurer may waive the penalties imposed pursuant to subsection (A) of this section."
SECTION 2. This act takes effect upon approval by the Governor.