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Bill 317

                    Current Status

Bill Number:                      317
Type of Legislation:              General Bill GB
Introducing Body:                 Senate
Introduced Date:                  19990114
Primary Sponsor:                  Setzler
All Sponsors:                     Setzler
Drafted Document Number:          l:\council\bills\dka\3109htc99.doc
Residing Body:                    House
Current Committee:                Ways and Means Committee 30 HWM
Date of Last Amendment:           19990217
Subject:                          Property tax exemptions, payment of 
                                  accrued taxes when transferred to churches; 
                                  Taxation, Charitable Organizations


                        History

Body    Date      Action Description                     Com     Leg Involved
______  ________  ______________________________________ _______ ____________
House   19990223  Introduced, read first time,           30 HWM
                  referred to Committee
Senate  19990218  Read third time, sent to House
Senate  19990217  Read second time
Senate  19990217  Committee amendment adopted
Senate  19990216  Committee report: Favorable with       06 SF
                  amendment
Senate  19990114  Introduced, read first time,           06 SF
                  referred to Committee


                             Versions of This Bill
Revised on February 16, 1999 - Word format
Revised on February 17, 1999 - Word format

Indicates Matter Stricken

Indicates New Matter

COMMITTEE AMENDMENT ADOPTED

February 17, 1999

S. 317

S. Printed 2/17/99--S.

Read the first time January 14, 1999.

TO AMEND SECTION 12-37-220, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO PROVIDE FOR THE PAYMENT OF ACCRUED PROPERTY TAXES ON REAL PROPERTY TRANSFERRED TO A CHURCH IF THAT PROPERTY IS EXEMPT WHEN OWNED BY THE CHURCH, TO PROVIDE FOR THE PROPERTY'S EXEMPTION IMMEDIATELY UPON TRANSFER TO THE CHURCH, TO PROVIDE FOR THE CESSATION OF TRANSFEROR LIABILITY FOR THE TAX WHEN THE TRANSFER OCCURS, TO PROVIDE THE METHOD OF DETERMINING MILLAGE AND THE DUE DATE FOR THE ACCRUED TAXES, AND TO PROVIDE A LIEN FOR THE COLLECTION OF THE ACCRUED TAX.

Amend Title To Conform

Be it enacted by the General Assembly of the State of South Carolina:

SECTION 1. A. Items (3) and (4) of Section 12-37-220(A) of the 1976 Code are amended to read:

"(3) all property of all public libraries, churches, parsonages, and burying grounds, but this exemption for real property does not extend beyond the buildings and premises actually occupied by the owners of the real property;

(4) all property of all charitable trusts and foundations used exclusively for charitable and public purposes, but this exemption for real property does not extend beyond the buildings and premises actually occupied by the owners of the real property;"

B. Section 12-37-220(A) of the 1976 Code is amended by deleting the last paragraph, which reads:

"The exemptions provided in items (3) and (4) for real property shall not extend beyond the buildings and premises actually occupied by the owners of such real property."

C. That portion of Section 12-37-220(B) of the 1976 Code which precedes item (1) is amended to read:

"In addition to the exemptions provided in subsection (A), the following classes of property shall be are exempt from ad valorem taxation subject to the provisions of Section 12-3-145 12-4-720:"

D. Section 12-37-220 of the 1976 Code is amended by adding an appropriately lettered subsection at the end to read:

"( ) If a church acquires ownership of real property which will be exempt under this section when owned by the church, the transferor's liability for property taxes on the property ceases on the church acquiring the property, and any exemptions provided in this section then apply, subject to the requirements of Section 12-4-720. The property taxes accruing up to the date of the acquisition by the church, if any, must be paid to the county where the property is located within thirty days of the acquisition date. If the millage has not yet been set for the year when the acquisition occurs, the county auditor shall apply the previous year's millage in determining any taxes owed. If the millage has been determined, the auditor shall apply the current year's millage in determining any taxes owed. All taxes, assessments, penalties, and interest on the property acquired by a church are a first lien on the property taxed, the lien attaching December 31 of the year immediately preceding the calendar year during which the tax is levied."

SECTION 2. Upon approval by the Governor, this act applies for property tax years beginning after 1997.

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