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Bill 3963

RECALLED

May 19, 1999

H. 3963

S. Printed 5/19/99--S.

Read the first time May 13, 1999.

TO AMEND SECTION 12-43-217, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE SCHEDULE OF COUNTYWIDE REASSESSMENT AND EQUALIZATION PROGRAM, SO AS TO PROVIDE FOR A DELAY IN THE IMPLEMENTATION OF THE REVISED VALUES RESULTING FROM SUCH A PROGRAM IN JURISDICTIONS WHICH CROSS COUNTY LINES EXCEPT WHERE ALL COUNTIES IN WHICH THE JURISDICTIONS LOCATED SIMULTANEOUSLY IMPLEMENT SUCH A PROGRAM.

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

SECTION 1. Richland County shall postpone until property tax year 2001 the implementation of revised real property values in the Richland County portion of Richland-Lexington School District No. 5 resulting from the countywide equalization and reassessment programs completed in the county in 1999 pursuant to Section 12-43-217 of the 1976 Code. The postponement applies only for school taxes. For all other taxes, the values derived in the 1999 program are implemented without regard to any postponement. This postponement applies to all revised values, including values for state appraised properties. This postponement does not affect the schedule of the appraisal and equalization programs required pursuant to Section 12-43-217 of the 1976 Code.

SECTION 2. This act takes effect upon approval by the Governor.

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