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Current Status Bill Number:View additional legislative information at the LPITS web site.3850 Type of Legislation:General Bill GB Introducing Body:House Introduced Date:19990406 Primary Sponsor:McKay All Sponsors:McKay Drafted Document Number:l:\council\bills\dka\3258mm99.doc Residing Body:House Current Committee:Ways and Means Committee 30 HWM Subject:Property taxes, county; uniform collection and enforcement of; quarterly installment payments; Political Subdivisions History Body Date Action Description Com Leg Involved ______ ________ ______________________________________ _______ ____________ House 19990406 Introduced, read first time, 30 HWM referred to Committee Versions of This Bill
TO AMEND ARTICLE 1, CHAPTER 54, TITLE 12, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE UNIFORM COLLECTION AND ENFORCEMENT OF LEVIED AND ASSESSED TAXES BY ADDING SECTION 12-54-67, SO AS TO PROVIDE FOR ELECTION OF QUARTERLY INSTALLMENT PAYMENTS OF AD VALOREM TAXES ON REAL PROPERTY, SECTION 12-54-68, SO AS TO PROVIDE FOR CERTAIN COUNTY TREASURERS TO DESIGNATE AND ATTEND SAFE AND CONVENIENT PLACES FOR COLLECTING TAXES, AND SECTION 12-54-69 TO PROVIDE FOR THE MEDIA OF PAYMENT ACCEPTABLE FOR PAYMENT OF TAXES; TO AMEND SECTION 4-1-170, AS AMENDED, RELATING TO JOINT DEVELOPMENT OF AN INDUSTRIAL OR A BUSINESS PARK BY COUNTIES, SO AS TO PROVIDE THAT THE PROPERTY ASSOCIATED WITH AN INDUSTRIAL OR A BUSINESS PARK IS EXEMPT FROM AD VALOREM TAXATION EXCEPT THAT THE OWNERS SHALL PAY A FEE IN LIEU OF PROPERTY TAX OR AN AMOUNT EQUIVALENT TO THE PROPERTY TAX; TO AMEND SECTION 12-37-220, AS AMENDED, RELATING TO GENERAL EXEMPTIONS FROM AD VALOREM TAXATION, SO AS TO PROVIDE FOR LIMITED EXEMPTION BY ORDINANCE FROM MUNICIPAL AD VALOREM TAXATION OF CERTAIN NEW MANUFACTURING ESTABLISHMENTS AND ADDITIONS TO EXISTING MANUFACTURING ESTABLISHMENTS; AND TO REPEAL SECTIONS 12-4-755 AND 12-4-770, BOTH RELATING TO APPEALS OF PROPERTY TAX DETERMINATIONS, AND SECTIONS 12-45-75, 12-45-80, AND 12-45-90, ALL RELATING TO THE COLLECTION BY THE COUNTY OF AD VALOREM TAXES.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Article 1, Chapter 54, Title 12 of the 1976 Code is amended by adding:
"Section 12-54-67. (A) The governing body of a county may allow by ordinance a taxpayer to elect to pay all ad valorem taxes on real property located in the county in quarterly installments. An installment election is not allowed for taxes paid through an escrow account.
The ordinance must specify the installment due dates and it may provide for installments due and payable before January fifteenth, but the final installment due date must be January fifteenth. The ordinance may provide for a service charge of not more than two dollars on installment payments. For purposes of payment and collection, these service charges are deemed property taxes. The ordinance may not provide penalties for late installments.
(B) The governing body of a county may provide by ordinance a discount in ad valorem taxes on real property located in the county paid in advance of the January fifteenth due date. The ordinance may provide a range of discounts that vary according to the length of the prepayment period.
Section 12-54-68. A county treasurer may attend at a safe and convenient place for the purpose of collecting taxes. He shall give twenty days' public notice of the days he will be in attendance at the places designated.
Section 12-54-69. Taxes are payable in the following kinds of funds and no other: silver coin, United States currency, United States postal money orders, and checks subject to collection. Jury certificates and per diem of witnesses in the circuit court, all county claims which have been approved, and certificates issued by the governing body of the county are receivable for taxes, not including school taxes, due the county which the services were rendered or the claims approved."
SECTION 2. The first paragraph of Section 4-1-170 of the 1976 Code, as added by Act 139 of 1989, is amended to read:
"By written agreement, counties may develop jointly an industrial or business park with other counties within the geographical boundaries of one or more of the member counties as provided in Section 13 of Article VIII of the Constitution of this State. The land area making up the park and all property having a situs in the park are exempt from ad valorem taxation. The owners or lessees of property situated in the park shall pay an amount equivalent to the property taxes or other fee in lieu of payments that would have been due and payable except for the exemption provided in this paragraph. The written agreement entered into by the participating counties must include provisions which:
(1) address sharing expenses of the park;
(2) specify by percentage the revenue to be allocated to each county;
(3) specify the manner in which revenue must be distributed to each of the taxing entities within each of the participating counties."
SECTION 3. Section 12-37-220(A)(7) of the 1976 Code, is amended to read:
"(7)(a) all new manufacturing establishments located in any of the counties of this State after July 1, 1977, for five years from the time of establishment and all additions to the existing manufacturing establishments located in any of the counties of this State for five years from the time each such addition is made if the cost of such the addition is fifty thousand dollars or more. Such The additions shall include additional machinery and equipment installed in the plant. Provided, however, that The exemptions authorized in this item for manufacturing establishments, and additions thereto to them, shall do not include exemptions from school taxes or municipal taxes but shall include only county taxes. Provided, further, that All manufacturing establishments and all additions to existing manufacturing establishments exempt under pursuant to statutes in effect February 28, 1978, shall be are allowed their the exemptions provided for by statute until such those exemptions expire;
(b) municipal governing bodies exempt by ordinance from municipal ad valorem taxation for not more than five years all new manufacturing establishments located in the municipality after July 1, 1985, and all additions to the existing manufacturing establishments, including additional machinery and equipment, located in the municipality costing fifty thousand dollars or more made after July 1, 1985. Exemptions from municipal taxation granted pursuant to this item do not result in a refund of taxes;"
SECTION 4. Sections 12-4-755, 12-4-770, 12-45-75, 12-45-80, and 12-45-90 of the 1976 Code are repealed.
SECTION 5. This act takes effect upon approval by the Governor.
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