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Current Status Bill Number:View additional legislative information at the LPITS web site.271 Type of Legislation:General Bill GB Introducing Body:Senate Introduced Date:20010206 Primary Sponsor:Wilson All Sponsors:Wilson, Giese, Setzler Drafted Document Number:l:\council\bills\bbm\9858htc01.doc Companion Bill Number:3428 Residing Body:House Current Committee:Ways and Means Committee 30 HWM Date of Last Amendment:20010313 Subject:Property tax valuations, special reassessment when nearby water pollutants lower value and owner unaware History Body Date Action Description Com Leg Involved ______ ________ ______________________________________ _______ ____________ House 20010314 Introduced, read first time, 30 HWM referred to Committee Senate 20010313 Amended, read third time, sent to House Senate 20010308 Read second time, notice of general amendments Senate 20010308 Committee amendment adopted Senate 20010308 Co-Sponsor added by Senator Setzler Senate 20010307 Committee report: Favorable with 06 SF amendment ------ 20010214 Companion Bill No. 3428 Senate 20010206 Introduced, read first time, 06 SF referred to Committee Versions of This Bill Revised on March 7, 2001 - Word format Revised on March 8, 2001 - Word format Revised on March 13, 2001 - Word format
Indicates Matter Stricken
Indicates New Matter
AS PASSED BY THE SENATE
March 13, 2001
S. 271
S. Printed 3/13/01--S.
Read the first time February 6, 2001.
TO AMEND SECTION 12-60-2510, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO PROPERTY TAX ASSESSMENT NOTICES, SO AS TO PROVIDE THAT IN YEARS WHERE THERE IS NO NOTICE OF PROPERTY TAX ASSESSMENT, THE TAXPAYER MUST GIVE THE ASSESSOR WRITTEN NOTICE OF AN OBJECTION ON OR BEFORE MAY FIRST RATHER THAN MARCH FIRST.
Amend Title To Conform
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-60-2510(A)(4) of the 1976 Code is amended to read:
"(4) In years when there is no notice of property tax assessment, the property taxpayer must, by March May first, 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. The failure to serve written notice of objection by March May first is a waiver of the taxpayer's right of protest for that tax year, and the assessor may not review any request filed after March May first."
SECTION 2. This act takes effect upon approval by the Governor and applies for property tax years beginning after 2000.
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