South Carolina General Assembly
113th Session, 1999-2000

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Bill 651


Indicates Matter Stricken
Indicates New Matter


                    Current Status

Bill Number:                      651
Type of Legislation:              General Bill GB
Introducing Body:                 Senate
Introduced Date:                  19990324
Primary Sponsor:                  Elliott
All Sponsors:                     Elliott
Drafted Document Number:          l:\s-res\de\010prop.whb.doc
Companion Bill Number:            3739
Residing Body:                    Senate
Current Committee:                Finance Committee 06 SF
Subject:                          Property tax assessments, 
                                  classifications; revenue rulings, ineffective 
                                  increase, uniform ratios, collection; Taxation


                        History

Body    Date      Action Description                     Com     Leg Involved
______  ________  ______________________________________ _______ ____________
Senate  19990324  Introduced, read first time,           06 SF
                  referred to Committee


                             Versions of This Bill

View additional legislative information at the LPITS web site.


(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

A BILL

TO AMEND SECTION 12-43-220, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE REQUIREMENT THAT PROPERTY CLASSIFICATIONS FOR TAX PURPOSES MUST BE EQUAL AND UNIFORM, ASSESSMENT RATIOS, ROLL-BACK TAXES, AND PROCEDURES FOR CLAIMING CERTAIN CLASSIFICATIONS, SO AS TO DELETE THE PROVISION THAT REQUIRES THAT IF A CHANGE IN OWNERSHIP OCCURS AND THE NEW OWNER DOES NOT QUALIFY FOR THE FOUR PERCENT ASSESSMENT RATIO, THE SIX PERCENT ASSESSMENT RATIO SHALL APPLY TO THE PROPERTY ONLY FOR THE PORTION OF THE TAX YEAR IN WHICH THE PROPERTY IS OWNED BY THE NEW OWNER, AND DELETE THE PROVISION THAT REQUIRES THAT, FOR THE PORTION OF THE TAX YEAR IN WHICH THE PERSON QUALIFYING FOR THE FOUR PERCENT ASSESSMENT RATIO OWNED THE PROPERTY, THE FOUR PERCENT ASSESSMENT RATIO SHALL APPLY; TO AMEND ARTICLE 3, CHAPTER 43 OF TITLE 12, RELATING TO PROPERTY TAXES, COUNTY EQUALIZATION AND REASSESSMENT, AND UNIFORM ASSESSMENT RATIOS, BY ADDING SECTION 12-43-222, SO AS TO PROVIDE THAT REVENUE RULINGS BY THE DEPARTMENT OF REVENUE WHICH HAVE THE EFFECT OF INCREASING THE AD VALOREM PROPERTY TAXES FOR ANY OF THE STATE'S PROPERTY OWNERS BY CHANGING THE PROPERTY'S CLASSIFICATION DURING THE TAX YEAR OR BY DENYING EXEMPTIONS ARE NULL AND VOID AND OF NO EFFECT, AND BY ADDING SECTION 12-43-223, SO AS TO REQUIRE THE OFFICE OF THE COMPTROLLER GENERAL TO ISSUE A STATEMENT OF THE EFFECT OF ALL PROPOSED LEGISLATION AND ALL PROPOSED REVENUE RULINGS AND REGULATIONS OF THE DEPARTMENT OF REVENUE UPON THE ADMINISTRATION, COLLECTION, AND ENFORCEMENT OF PROPERTY TAX LAWS BY THE COUNTY AUDITORS, TREASURERS, AND TAX COLLECTORS; AND TO REPEAL SUBSECTION B OF SECTION 60 OF PART II OF ACT 419 OF 1998, RELATING TO THE PROVISION THAT THE TIME BY WHICH THE WRITTEN NOTICE OF OBJECTION TO THE ASSESSMENT RATIO USED FOR THE ASSESSMENT OF PROPERTY TAXES FOR THE 1997 TAX YEAR IS EXTENDED FOR CERTAIN DEFINED TAXPAYERS AND CERTAIN PROPERTY INVOLVED IN A CHANGE OF OWNERSHIP AND RELATING FURTHER TO THE REQUIREMENT THAT THE DEPARTMENT OF REVENUE PLACE A NOTICE IN NEWSPAPERS OF GENERAL CIRCULATION NOTIFYING TAXPAYERS OF THIS EXTENSION OF TIME AND THE REQUIREMENT THAT THE DEPARTMENT OF REVENUE PROVIDE WRITTEN NOTIFICATION TO EACH COUNTY ASSESSOR AND COUNTY AUDITOR OF THE EXTENSION.

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

SECTION 1. The General Assembly finds that there have been changes in property taxation that have caused many of the State's property owners to pay additional taxes. The purpose of this act is to eliminate these additional taxes, to restore the administration of property tax laws that existed prior to these changes, and to provide for a further review of the effect of proposed statutes, regulations, and rulings upon the administration, collection, and enforcement of property tax laws.

SECTION 2. Section 12-43-220(c)(2)(vi) of the 1976 Code, as last amended by Part II, Section 60 of Act 419 of 1998, is further amended to read:

"(vi) No further applications are necessary from the current owner while the property for which the initial application was made continues to meet the eligibility requirements. If a change in ownership occurs, another application is required. The owner shall notify the assessor of any change in classification within six months of the change. If a change in ownership occurs and the new owner does not qualify for the four percent assessment ratio, the six percent assessment ratio shall apply to the property only for the portion of the tax year in which the property is owned by the new owner. For the portion of the tax year in which the person qualifying for the four percent assessment ratio owned the property, the four percent assessment ratio shall apply."

SECTION 3. Article 3, Chapter 43 of Title 12 of the 1976 Code is amended by adding:

"Section 12-43-222. Revenue rulings by the Department of Revenue which have the effect of increasing the ad valorem property taxes for any of the State's property owners by changing the property's classification during the tax year or by denying exemptions are null and void and of no effect whatever.

Section 12-43-223. The Office of the Comptroller General shall issue a statement of the effect of all proposed legislation and all proposed revenue rulings and regulations of the Department of Revenue upon the administration, collection, and enforcement of property tax laws by the county auditors, treasurers, and tax collectors. The statement for proposed legislation must be attached to the legislation. For proposed revenue rulings and regulations, the statement must be provided to the Department of Revenue. If the statement for a proposed revenue ruling or regulation indicates that the proposed ruling or regulation is adverse or detrimental to the county auditor's, treasurer's, or tax collector's administration, collection, or enforcement of property tax laws, further action on the ruling or regulation is abated unless presented to the General Assembly in the form of legislation for the proposed enactment of statutory law."

SECTION 4. Subsection B of Section 60 of Part II of Act 419 of 1998 is repealed.

SECTION 5. This act takes effect upon approval by the Governor.

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