South Carolina General Assembly
114th Session, 2001-2002

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Bill 271

Indicates Matter Stricken
Indicates New Matter

(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)


Indicates Matter Stricken

Indicates New Matter

AS PASSED BY THE SENATE

March 13, 2001

    S. 271

Introduced by Senators Wilson, Giese and Setzler

S. Printed 3/13/01--S.

Read the first time February 6, 2001.

            

A BILL

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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