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1005Ratification Number: 343Act Number: 271Type of Legislation: General Bill GBIntroducing Body: SenateIntroduced Date: 20020212Primary Sponsor: J. Verne SmithAll Sponsors: J. Verne Smith, Ryberg, Ravenel, Peeler, Grooms, Thomas, Giese, Ritchie, Anderson, Branton, Courson, Alexander, Fair, Mescher, Martin, Hawkins, Hayes, Kuhn, Leatherman, O'Dell, Bauer, Drummond, Elliott, Ford, Glover, Gregory, Holland, Hutto, Jackson, Land, Leventis, Matthews, McConnell, McGill, Moore, Patterson, Pinckney, Rankin, Reese, Richardson, Saleeby, Setzler, Short, Verdin, WaldrepDrafted Document Number: l:\council\bills\bbm\10729htc02.docDate Bill Passed both Bodies: 20020509Date of Last Amendment: 20020508Governor's Action: SDate of Governor's Action: 20020528Subject: Property tax assessment notices, mailed by October 1 of year of countywide equalization program; notice of objection provisionsHistory Body Date Action Description Com Leg Involved ______ ________ ______________________________________ _______ ____________ ------ 20020613 Act No. A271 ------ 20020528 Signed by Governor ------ 20020522 Ratified R343 Senate 20020509 Concurred in House amendment, enrolled for ratification House 20020509 Read third time, returned with amendment House 20020508 Amended, read second time ------ 20020506 Scrivener's error corrected House 20020502 Committee report: Favorable with 30 HWM amendment House 20020402 Introduced, read first time, 30 HWM referred to Committee Senate 20020326 Read third time, sent to House Senate 20020321 Read second time, notice of general amendments Senate 20020320 Recalled from Committee 06 SF Senate 20020212 Introduced, read first time, 06 SF referred to Committee Versions of This Bill Revised on March 20, 2002 - Word format Revised on May 2, 2002 - Word format Revised on May 6, 2002 - Word format Revised on May 8, 2002 - Word format
(A271, R343, S1005)
AN ACT TO AMEND SECTION 12-60-2510, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO PROPERTY TAX ASSESSMENT NOTICES ISSUED BY COUNTY ASSESSORS AND THE TIME ALLOWED FOR APPEALS OF THE VALUES PROVIDED IN THESE NOTICES, SO AS TO PROVIDE THAT SUBSTANTIALLY ALL PROPERTY TAX ASSESSMENT NOTICES MUST BE MAILED BY OCTOBER FIRST RATHER THAN FEBRUARY FIRST OF THE YEAR OF IMPLEMENTATION OF A COUNTYWIDE EQUALIZATION PROGRAM AND TO PROVIDE THAT A NOTICE OF OBJECTION TO A PROPOSED VALUE IN A PROPERTY TAX ASSESSMENT NOTICE MAY BE TIMELY FILED WITHIN NINETY DAYS RATHER THAN THIRTY DAYS AFTER THE MAILING OF THE PROPERTY TAX ASSESSMENT NOTICE.
Be it enacted by the General Assembly of the State of South Carolina:
Property tax assessment notice; time for appeal
SECTION 1. Items (1) and (3) of Section 12-60-2510(A), as last amended by Act 283 of 2000, are further amended to read:
"(1) In the case of property tax assessments made by the county assessor, whenever the assessor increases the fair market value or special use value in making a property tax assessment by one thousand dollars or more, or whenever the first property tax assessment is made on the property by a county assessor, the assessor, by July first in the year in which the property tax assessment is made, or as soon after as is practical, shall send the taxpayer a property tax assessment notice. In years when real property is appraised and assessed under a countywide equalization program, substantially all property tax assessment notices must be mailed by October first of the implementation year. In these reassessment years, if substantially all of the tax assessment notices are not mailed by October first, the prior year's property tax assessment must be the basis for all property tax assessments for the current tax year. A property tax assessment notice under this subsection must be in writing and must include:
(a) the fair market value;
(b) value as limited by Section 12-37-223A, if applicable;
(c) the special use value, if applicable;
(d) the assessment ratio;
(e) the property tax assessment;
(f) the number of acres or lots;
(g) the location of the property;
(h) the tax map number; and
(i) the appeal procedure.
(3) In years when there is a notice of property tax assessment, the property taxpayer, within ninety days after the assessor mails the property tax assessment notice, must give the assessor written notice of objection to one or more of the following: the fair market value, the special use value, the assessment ratio, and the property tax assessment."
SECTION 2. This act takes effect upon approval by the Governor.
Ratified the 22nd day of May, 2002.
Approved the 28th day of May, 2002.
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