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Current Status Bill Number:View additional legislative information at the LPITS web site.4905 Type of Legislation:General Bill GB Introducing Body:House Introduced Date:20000412 Primary Sponsor:Robinson All Sponsors:Robinson Drafted Document Number:l:\council\bills\nbd\11965mm00.doc Residing Body:House Current Committee:Ways and Means Committee 30 HWM Subject:Property tax assessments, erroneous valuations of; Taxation, Political Subdivisions, Delinquent; Auditors, Treasurers History Body Date Action Description Com Leg Involved ______ ________ ______________________________________ _______ ____________ House 20000412 Introduced, read first time, 30 HWM referred to Committee Versions of This Bill
TO AMEND CHAPTER 45, TITLE 12, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO COUNTY TREASURERS, BY ADDING SECTION 12-45-420, SO AS TO PROVIDE FOR A COMMITTEE COMPOSED OF THE COUNTY TREASURER, COUNTY AUDITOR, AND COUNTY ASSESSOR TO ADDRESS AN ERRONEOUS PENALTY LEVIED AGAINST PROPERTY; TO AMEND SECTION 12-43-217, AS AMENDED, RELATING TO PROPERTY REASSESSMENT, SO AS TO PROVIDE FOR POSTPONEMENT OF APPROVAL OF THE REASSESSMENT PROGRAM IF IMPLEMENTATION OF THE REVISED PROPERTY VALUATIONS IS POSTPONED; AND TO AMEND SECTION 12-51-40, AS AMENDED, RELATING TO LEVY OF EXECUTION AND SALE OF PROPERTY FOR DELINQUENT TAXES, SO AS TO PROVIDE THAT THE PROPERTY MAY BE PARTITIONED BEFORE THE SALE BUT TO ELIMINATE THE REQUIREMENT OF PARTITION OF DIVISIBLE PROPERTY.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Chapter 45, Title 12 of the 1976 Code is amended by adding:
"Section 12-45-420. Notwithstanding another provision of law, a committee composed of the county auditor, county treasurer, and county assessor may waive, dismiss, or reduce a penalty levied against real or personal property in the case of an error by the county."
SECTION 2. Section 12-43-217 of the 1976 Code is amended by adding:
"(C) Postponement of the implementation of revised values pursuant to subsection (B) shall also postpone any requirement for submission of a reassessment program for approval by the Department of Revenue."
SECTION 3. Section 12-51-40(d) of the 1976 Code is amended to read:
"(d) The property must be advertised for sale at public auction. The advertisement must be in a newspaper of general circulation within the county or municipality, if applicable, and must be entitled 'Delinquent Tax Sale'. It shall must include the delinquent taxpayer's name and the description of the property, a reference to the county auditor's map-block-parcel number being sufficient for a description of realty. The advertising must be published once a week prior to before the legal sales date for three consecutive weeks for the sale of real property, and two consecutive weeks for the sale of personal property. All expense expenses of the levy, seizure, and sale must be added and collected as additional costs, and shall must include, but not be limited to, the expense expenses of taking possession of real or personal property, advertising, storage, identifying the boundaries of the property, and mailing certified notices. When the real property is divisible, the tax assessor, county treasurer, and county auditor shall may ascertain that portion of the property that is sufficient to realize a sum upon sale sufficient to satisfy the payment of the taxes, assessments, penalties, and costs. In such those cases, the officer shall may partition the property and furnish a legal description of it."
SECTION 4. This act takes effect upon approval by the Governor.
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