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TO AMEND SECTION 12-37-223A, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE COUNTY OPTION PROPERTY TAX EXEMPTION LIMITING TO FIFTEEN PERCENT INCREASES IN FAIR MARKET VALUE OF REAL PROPERTY ATTRIBUTABLE TO A COUNTYWIDE REASSESSMENT AND EQUALIZATION PROGRAM, SO AS TO REQUIRE THE STATE TO REIMBURSE ALL ADDITIONAL ADMINISTRATIVE EXPENSES INCURRED BY A COUNTY IF THE EXEMPTION IS DETERMINED BY A COURT OF COMPETENT JURISDICTION TO BE IN VIOLATION OF ARTICLE X OF THE CONSTITUTION OF THIS STATE.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-37-223A of the 1976 Code, as added by Act 283 of 2000, is amended by adding a subsection at the end to read:
"(H) If a court of competent jurisdiction determines the exemption allowed by this section to be in violation of Article X of the Constitution of this State, the State shall reimburse all additional administrative expenses incurred by a county which adopted an implementing ordinance. These expenses include, but are not limited to, printing, postage, computer programming and reprogramming, temporary personnel services, and taxpayer information programs."
SECTION 2. This act takes effect upon approval by the Governor.
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