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Bill 444

                    Current Status

Bill Number:                      444
Type of Legislation:              General Bill GB
Introducing Body:                 Senate
Introduced Date:                  19990203
Primary Sponsor:                  Reese
All Sponsors:                     Reese and Courtney
Drafted Document Number:          l:\council\bills\dka\3172mm99.doc
Residing Body:                    Senate
Current Committee:                Finance Committee 06 SF
Subject:                          Property taxes, county; payment due date 
                                  changed; Taxation, assessments


                        History

Body    Date      Action Description                     Com     Leg Involved
______  ________  ______________________________________ _______ ____________
Senate  19990203  Introduced, read first time,           06 SF
                  referred to Committee


                             Versions of This Bill

TO AMEND SECTION 12-45-70, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO TIME FOR PAYING PROPERTY TAXES, SO AS TO CHANGE THE DAY THE TAXES ARE DUE AND PAYABLE FROM BETWEEN SEPTEMBER THIRTIETH AND JANUARY FIFTEENTH AFTER THEIR ASSESSMENT IN EACH YEAR TO ONE HUNDRED TWENTY DAYS FROM THE DATE OF MAILING OF THE TAX NOTICES.

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

SECTION 1. The first paragraph of Section 12-45-70 of the 1976 Code is amended to read:

"All taxes are due and payable between the thirtieth on the one hundred twentieth day of September and the fifteenth day of January after their assessment the mailing of the tax notices in each year. The several county treasurers under the direction and supervision of the Comptroller General shall collect the taxes in the manner prescribed by law and give receipts therefor to the persons paying them. In the receipts and tax notices the real estate paid on must be briefly described including tax map number and an identifiable description and the value and a description of the personal property paid on must be stated, together with the time the taxes are paid, the amount paid, and the township where the property is located."

SECTION 2. Upon approval by the Governor this act is effective for property tax years after 1998.

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