South Carolina General Assembly
115th Session, 2003-2004

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Bill 71

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A BILL

A BILL ADDING SECTION 12-39-360 TO PERMIT A COUNTY TO EXTEND THE DATE FOR FILING RETURNS AND PAYMENT OF PROPERTY TAXES FOR UNITED STATE ARMED FORCES OR NATIONAL GUARD PERSONAL SERVING IN OR NEAR A HAZARD DUTY ZONE.

Be it enacted by the General Assembly of the State of South Carolina:

SECTION    1.    The 1976 Code is amended by adding:

"Section 12-39-360.    A county may extend the date for filing returns and the payment of property taxes for persons serving with the United States Armed Forces or National Guard in or near a hazard duty zone."

SECTION    2.    This act takes effect upon approval by the Governor.

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