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Sponsors: Reps. Clemmons, Wilkins, Harrell, Harrison, Barfield, J. Brown, Cato, Edge, Keegan, Townsend, Viers and Witherspoon
Document Path: l:\council\bills\ggs\22034htc03.doc
Introduced in the House on April 9, 2003
Last Amended on April 30, 2003
Currently residing in the House Committee on Ways and Means
Summary: Property taxes, listing of improvements to real property
HISTORY OF LEGISLATIVE ACTIONS
Date Body Action Description with journal page number ------------------------------------------------------------------------------- 4/9/2003 House Introduced and read first time HJ-21 4/9/2003 House Referred to Committee on Ways and Means HJ-21 4/23/2003 House Committee report: Majority favorable with amend., minority unfavorable Ways and Means HJ-36 4/24/2003 House Debate adjourned until Tuesday, April 29, 2003 HJ-68 4/30/2003 House Amended HJ-68 4/30/2003 House Debate adjourned until Thursday, May 1, 2003 HJ-70 5/1/2003 House Recommitted to Committee on Ways and Means HJ-24
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VERSIONS OF THIS BILL
AMENDED--NOT PRINTED IN THE HOUSE
Amt. No. 1 (Doc. Path council\ggs\22105htc03)
Amt. No. 2 (Doc. Path council\ggs\22116htc03)
Amt. No. 3 (Doc. Path council\ggs\22120htc03)
April 30, 2003
Introduced by Reps. Clemmons, Wilkins, Harrell, Harrison, Barfield, J. Brown, Cato, Edge, Keegan, Townsend, Viers and Witherspoon
S. Printed 4/23/03--H.
Read the first time April 9, 2003.
TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 12-37-680 SO AS TO ALLOW A COUNTY BY ORDINANCE TO REQUIRE THE LISTING OF IMPROVEMENTS TO REAL PROPERTY WITH THE COUNTY AUDITOR WITHIN THIRTY DAYS FOLLOWING THE DAY ON WHICH THE IMPROVEMENTS ARE COMPLETED AND FIT FOR THE INTENDED USE AND PROVIDE EXCEPTIONS, TO PROVIDE FOR THE PRORATION OF PROPERTY TAXES ON THE IMPROVED REAL PROPERTY FOR THE PROPERTY TAX YEAR THE PROPERTY IS LISTED, AND TO MAKE TAXES ATTRIBUTABLE TO IMPROVEMENTS LISTED AFTER JUNE 30 OF THE PROPERTY TAX YEAR DUE AND PAYABLE WHEN TAXES ARE DUE AND PAYABLE ON THE REAL PROPERTY FOR THE SUCCEEDING PROPERTY TAX YEAR.
Amend Title To Conform
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Article 5, Chapter 37, Title 12 of the 1976 Code is amended by adding:
"Section 12-37-680. (A) Notwithstanding any other provisions of law, the governing body of a county by ordinance may require changes in the appraised value and use of real property attributable to structural improvements on the real property to be listed for taxation with the auditor within thirty days following the day upon which the improvements are completed and fit for the intended use.
(B) In a county in which the ordinance allowed by this section is in effect, any additional property tax attributable to improvements listed with the county auditor after June 30 of the property tax year is due and payable when taxes are due on the property for the succeeding property tax year.
(C) The provisions of this section do not apply to real property assessed as manufacturing or utility property pursuant to Section 12-43-220(a).
(D) The provisions of this section, when applied to dwellings, do not apply until the improved property is occupied."
SECTION 2. This act takes effect upon approval by the Governor.
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