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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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