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Bill 953

                    Current Status

Bill Number:                      953
Type of Legislation:              General Bill GB
Introducing Body:                 Senate
Introduced Date:                  20020130
Primary Sponsor:                  Thomas
All Sponsors:                     Thomas
Drafted Document Number:          l:\council\bills\bbm\10682htc02.doc
Residing Body:                    Senate
Current Committee:                Finance Committee 06 SF
Subject:                          Rollback millage calculations for 
                                  purposes of county reassessment programs; 
                                  Dept. of Revenue to certify, provisions


                        History

Body    Date      Action Description                     Com     Leg Involved
______  ________  ______________________________________ _______ ____________
Senate  20020130  Introduced, read first time,           06 SF
                  referred to Committee


              Versions of This Bill

TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 6-1-325 SO AS TO REQUIRE COUNTY AUDITORS TO SUBMIT TO THE SOUTH CAROLINA DEPARTMENT OF REVENUE THE CALCULATIONS AND METHODOLOGY EMPLOYED BY THE AUDITOR TO CALCULATE ROLLBACK MILLAGE FOR PURPOSES OF IMPLEMENTING COUNTYWIDE REASSESSMENT PROGRAMS, TO PROVIDE THE DATE BY WHICH THIS DATA MUST BE REPORTED, AND TO PROVIDE THAT THE MILLAGE RATE FOR THE YEAR OF IMPLEMENTATION OF THE COUNTYWIDE REASSESSMENT MAY NOT BE SET UNLESS THE DEPARTMENT OF REVENUE HAS IN WRITING CERTIFIED THE APPLICABLE ROLLBACK MILLAGE CALCULATIONS.

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

SECTION 1. Article 3, Chapter 1, Title 6 of the 1976 Code is amended by adding:

"Section 6-1-325. Before July first of the year of implementation of the values resulting from a countywide reassessment program conducted pursuant to Section 12-43-217 and before the auditor may set millage for that property tax year, the county auditor shall submit in writing to the South Carolina Department of Revenue, on forms prescribed by the department, the calculations and methodology employed by the auditor in determining the rollback millage applicable for each property taxing jurisdiction in the county. The Department of Revenue shall examine each submission for accuracy and compliance. If the department finds the submission to be accurate and in compliance, it shall certify the rollback millage in writing and the auditor may proceed to set the millage for the year. If the department determines the submission uncertifiable, it must be returned to the auditor for correction of the deficiencies and resubmitted to the department for certification."

SECTION 2. This act takes effect January 1, 2003.

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