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Current Status Bill Number:View additional legislative information at the LPITS web site.5291 Type of Legislation:General Bill GB Introducing Body:House Introduced Date:20020516 Primary Sponsor:Bingham All Sponsors:Bingham, Huggins and Riser Drafted Document Number:l:\council\bills\dka\3022mm02.doc Residing Body:House Date of Last Amendment:20020528 Subject:Lexington County; personal property taxes on watercraft to be current before titles transferred History Body Date Action Description Com Leg Involved ______ ________ ______________________________________ _______ ____________ House 20020606 Debate adjourned until Friday, 20020607 House 20020605 Debate adjourned Senate 20020529 Read third time, returned to House with amendment Senate 20020528 Unanimous consent for third reading on the next Legislative day Senate 20020528 Amended, read second time Senate 20020522 Introduced, read first time, placed on local and uncontested Calendar without reference House 20020522 Read third time, sent to Senate House 20020521 Read second time House 20020516 Introduced, read first time, placed on Calendar without reference Versions of This Bill Revised on May 16, 2002 - Word format Revised on May 22, 2002 - Word format Revised on May 28, 2002 - Word format
AMENDED
May 28 2002
H. 5291
L. Printed 5/2802--S.
Read the first time May 22, 2002.
TO DIRECT THE LEXINGTON COUNTY OFFICIAL CHARGED WITH THE RESPONSIBILITY OF COLLECTING DELINQUENT TAXES, IN CONNECTION WITH THE REQUIREMENT FOR PERSONAL PROPERTY TAXES ON A WATERCRAFT AND OUTBOARD MOTOR BE CURRENT BEFORE THE TITLE TO THESE ITEMS MAY BE TRANSFERRED, THAT THIS PROHIBITION ON THE TRANSFER OF TITLE APPLIES ONLY FOR PROPERTY TAXES DUE FOR PROPERTY TAX YEARS BEGINNING AFTER 1999, THAT USED WATERCRAFT AND USED OUTBOARD MOTORS OBTAINED FROM A LICENSED DEALER ON OR AFTER OCTOBER 3, 2000, ARE FREE OF THE LIEN FOR THE PAYMENT OF PROPERTY TAXES FOR PROPERTY TAX YEARS BEFORE 2000, AND THAT NO REFUNDS OF PROPERTY TAXES ON WATERCRAFT AND OUTBOARD MOTORS ARE PAYABLE FOR PROPERTY TAX YEARS BEFORE.
Amend Title To Conform
Whereas, the application of the requirement that personal property taxes on a watercraft and outboard motor be current before transfer of the title to property tax years before the year of the enactment of the requirement has caused great inconvenience to both the sellers and owners of used watercraft and outboard motors in Lexington County; and
Whereas, it is appropriate to provide clearly that the requirement applies only to property taxes on watercraft and outboard motors that become due and payable after the enactment of the requirement and that this property is purchased free and clear of the liens for Lexington County property tax years before the 2000 property tax year. Now, therefore,
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. A certificate of title to watercraft or an outboard motor may not be transferred if the department has notice that Lexington County property taxes for property tax years beginning after 1999, are owed on the watercraft or outboard motor. If transfer of title has been denied by reason of delinquent taxes, a tax receipt on the watercraft or outboard motor from the person officially charged with the collection of ad valorem taxes in the owner's county of residence must be accepted as proof that the taxes have been paid. The bill of sale or title to watercraft or an outboard motor must require certification that property taxes that are due and payable for property tax years beginning after 1999, have been paid.
The Lexington County Treasurer or other appropriate official annually, or more frequently as the county considers appropriate, shall transmit a list of delinquent taxes due on watercraft and outboard motors to the department. The list may be transmitted in any electronic format considered acceptable by the department.
SECTION 2. Used watercraft and outboard motors obtained from a licensed boat dealer or an individual on or after October 3, 2000, are free and clear of the lien for property taxes for Lexington County property tax years before the 2000 property tax year. The Lexington County Treasurer or other appropriate official charged with the collection of delinquent ad valorem taxes shall seek the collection of the delinquent taxes on the used watercraft or outboard motor only from the previous owner, not including the licensed boat dealer.
SECTION 3. Property taxes paid on watercraft and outboard motors for Lexington County property tax years before the 2000 property tax year are not refundable pursuant to any provision of this act.
SECTION 4. This act takes effect upon approval by the Governor.
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