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Indicates Matter Stricken
Indicates New Matter
March 20, 2002
Introduced by Senators J. Verne Smith, Ryberg, Ravenel, Peeler, Grooms, Thomas, Giese, Ritchie, Anderson, Branton, Courson, Alexander, Fair, Mescher, Martin, Hawkins, Hayes, Kuhn, Leatherman and O'Dell
S. Printed 3/20/02--S.
Read the first time February 12, 2002.
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 A NOTICE OF OBJECTION TO A PROPOSED VALUE IN A PROPERTY TAX ASSESSMENT NOTICE MAY BE TIMELY FILED AT ANY TIME AND THIS NOTICE OF OBJECTION APPLIES FOR ALL OPEN PROPERTY TAX YEARS.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Items (3) and (4) of Section 12-60-2510 of the 1976 Code are amended to read:
In years when there is a notice of property tax assessment, The property taxpayer must, within thirty days after the assessor mails the property tax assessment notice, may 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 and that notice of objection applies to all property tax years open pursuant to Section 12-54-85(D).
In years when there is no notice of property tax assessment, the property taxpayer must, by March 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 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 first. RESERVED"
SECTION 2. This act takes effect upon approval by the Governor.
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