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4950Type of Legislation: Joint Resolution JRIntroducing Body: HouseIntroduced Date: 20000413Primary Sponsor: Ways and Means Committee HWM 30All Sponsors: Ways and Means CommitteeDrafted Document Number: l:\council\bills\gjk\21233ac00.docResiding Body: SenateCurrent Committee: Finance Committee 06 SFSubject: Regulation No. 2474, Revenue Department, property taxation, fees in lieu of property taxesHistory Body Date Action Description Com Leg Involved ______ ________ ______________________________________ _______ ____________ Senate 20000426 Introduced, read first time, 06 SF referred to Committee House 20000425 Read third time, sent to Senate House 20000419 Read second time House 20000419 Request for debate by Representative Knotts Whatley Bailey House 20000419 Reconsidered vote whereby debate was adjourned House 20000419 Debate adjourned House 20000413 Introduced, read first time Versions of This Bill Revised on April 13, 2000 - Word format
April 13, 2000
S. Printed 4/13/00--H.
Read the first time April 13, 2000.
TO APPROVE REGULATIONS OF THE DEPARTMENT OF REVENUE, RELATING TO THE RESPONSIBILITIES OF THE COMPTROLLER GENERAL AND THE DEPARTMENT OF REVENUE WITH RESPECT TO PROPERTY TAXATION AND FEES IN LIEU OF PROPERTY TAXES, DESIGNATED AS REGULATION DOCUMENT NUMBER 2474, PURSUANT TO THE PROVISIONS OF ARTICLE 1, CHAPTER 23, TITLE 1 OF THE 1976 CODE.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. The regulations of the Department of Revenue, relating to the responsibilities of the Comptroller General and the Department of Revenue with respect to property taxation and fees in lieu of property taxes, designated as Regulation Document Number 2474, and submitted to the General Assembly pursuant to the provisions of Article 1, Chapter 23, Title 1 of the 1976 Code, are approved.
SECTION 2. This joint resolution takes effect upon approval by the Governor.
In general, the Department of Revenue has jurisdiction over the duties involved with the proper assessment of property for tax purposes and the proper calculation of property taxes, while the Comptroller General supervises the collection of taxes and penalties and administers the Homestead Tax Exemption Program including the exemption from school operations found in Section 12-37-251, except for those functions specifically reserved to the Department of Revenue.
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