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A206, R256, H4220
STATUS INFORMATION
General Bill
Sponsors: Reps. Clemmons, Barfield, Keegan, Viers and Witherspoon
Document Path: l:\council\bills\ggs\22179htc03.doc
Introduced in the House on May 14, 2003
Introduced in the Senate on May 22, 2003
Last Amended on April 7, 2004
Passed by the General Assembly on April 14, 2004
Governor's Action: April 26, 2004, Signed
Summary: Horry County; real property, property tax provisions
HISTORY OF LEGISLATIVE ACTIONS
Date Body Action Description with journal page number ------------------------------------------------------------------------------- 5/14/2003 House Introduced, read first time, placed on calendar without reference HJ-45 5/20/2003 House Read second time HJ-17 5/21/2003 House Read third time and sent to Senate HJ-13 5/22/2003 Senate Intd. & placed on local & uncontested cal. w/o reference SJ-9 5/28/2003 Senate Read second time SJ-44 4/7/2004 Senate Amended SJ-19 4/7/2004 Senate Read third time and returned to House with amendments SJ-19 4/8/2004 Scrivener's error corrected 4/14/2004 House Concurred in Senate amendment and enrolled HJ-60 4/20/2004 Ratified R 256 4/26/2004 Signed By Governor 5/3/2004 Copies available 5/3/2004 Effective date 04/26/04 5/18/2004 Act No. 206
View the latest legislative information at the LPITS web site
VERSIONS OF THIS BILL
5/14/2003
5/14/2003-A
5/22/2003
4/7/2004
4/8/2004
(A206, R256, H4220)
AN ACT TO ALLOW THE GOVERNING BODY OF A COUNTY THAT GENERATES MORE THAN TEN MILLION DOLLARS IN ACCOMMODATIONS TAX BY ORDINANCE TO REQUIRE THE LISTING OF STRUCTURAL IMPROVEMENTS AND ANY RESULTING CHANGES IN USE FOR REAL PROPERTY WITHIN THIRTY DAYS FOLLOWING THE DAY ON WHICH THE IMPROVEMENTS ARE COMPLETED AND FIT FOR THE INTENDED USE AND PROVIDE EXCEPTIONS, AND TO MAKE TAXES ATTRIBUTABLE TO IMPROVEMENTS LISTED ON OR BEFORE JUNE THIRTIETH DUE FOR THE SUCCEEDING PERIOD FROM JULY FIRST TO DECEMBER THIRTY-FIRST AND PAYABLE WHEN TAXES ARE DUE ON THE PROPERTY FOR THAT PROPERTY TAX YEAR, TO MAKE TAXES ATTRIBUTABLE TO IMPROVEMENTS LISTED AFTER JUNE THIRTIETH OF THE PROPERTY TAX YEAR DUE AND PAYABLE WHEN TAXES ARE DUE AND PAYABLE ON THE PROPERTY FOR THE SUCCEEDING PROPERTY TAX YEAR.
Be it enacted by the General Assembly of the State of South Carolina:
Property tax, value of improvements
SECTION 1. (A) Notwithstanding any other provisions of law, the governing body of a county that generates more than ten million dollars in accommodations tax in any one year 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) If such an ordinance is enacted, any additional property tax attributable to improvements listed with the county auditor on or before June thirtieth is due for the succeeding period from July first to December thirty-first and payable when taxes are due on the property for that property tax year and any additional property tax attributable to improvements listed with the county auditor after June thirtieth 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) of the 1976 Code.
Time effective
SECTION 2. This act takes effect upon approval by the Governor.
Ratified the 20th day of April, 2004.
Approved the 26th day of April, 2004.
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