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Current Status Bill Number:View additional legislative information at the LPITS web site.3207 Type of Legislation:General Bill GB Introducing Body:House Introduced Date:19990112 Primary Sponsor:Bauer All Sponsors:Bauer Drafted Document Number:l:\council\bills\kgh\15136htc99.doc Residing Body:House Current Committee:Ways and Means Committee 30 HWM Subject:Property tax assessments, valuations; appeals of county valued property, nonassessment years; Political Subdivisions History Body Date Action Description Com Leg Involved ______ ________ ______________________________________ _______ ____________ House 19990112 Introduced, read first time, 30 HWM referred to Committee House 19990106 Prefiled, referred to Committee 30 HWM Versions of This Bill
TO AMEND SECTION 12-60-2510, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO APPEALS OF VALUATIONS OF REAL PROPERTY FOR PURPOSES OF PROPERTY TAX, SO AS TO ALLOW APPEALS OF COUNTY VALUED PROPERTY IN NONASSESSMENT YEARS AT ANY TIME BY THE FIRST DUE DATE FOR TAXES FOR THE YEAR.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-60-2510(A)(4) of the 1976 Code, as added by Act 60 of 1995, is amended to read:
"(4) In years when there is no notice of property tax assessment, the property taxpayer must, by March first the first due date for taxes for the year, give the assessor written notice of objection to one or more of the following: the fair market value, the special use value, the assessment ratio, and the property tax assessment. The failure to serve written notice of objection by March first the first due date for taxes for the year is a waiver of the taxpayer's right of protest for that tax year, and the assessor may not review any request filed after March first that date."
SECTION 2. Upon approval by the Governor, this act is effective for property tax years beginning after 1998.
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