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A136, R143, H3305
Sponsors: Reps. J.E. Smith, Bales, Scott, Rutherford, Cotty, Ballentine, Bingham, Brady, J. Brown, Haley, Harrison, Hayes, J. Hines, Howard, Jennings, J.H. Neal, Neilson, Toole, Viers, Harrell, Ceips, Duncan, Walker, Mahaffey, Chellis and Whipper
Document Path: l:\council\bills\bbm\10541mm05.doc
Companion/Similar bill(s): 287, 363
Introduced in the House on January 12, 2005
Introduced in the Senate on April 28, 2005
Passed by the General Assembly on May 31, 2005
Governor's Action: June 7, 2005, Signed
Summary: Monthly installment payments authorized for real property taxes
HISTORY OF LEGISLATIVE ACTIONS
Date Body Action Description with journal page number ------------------------------------------------------------------------------- 1/12/2005 House Introduced and read first time HJ-79 1/12/2005 House Referred to Committee on Ways and Means HJ-79 1/18/2005 House Member(s) request name added as sponsor: Viers 1/19/2005 House Member(s) request name added as sponsor: Harrell 2/1/2005 House Member(s) request name added as sponsor: Ceips 3/1/2005 House Member(s) request name added as sponsor: Duncan, Walker 4/19/2005 House Committee report: Favorable Ways and Means HJ-53 4/26/2005 House Member(s) request name added as sponsor: Mahaffey, Chellis, Whipper 4/26/2005 House Read second time HJ-91 4/27/2005 House Read third time and sent to Senate HJ-19 4/28/2005 Senate Introduced and read first time SJ-9 4/28/2005 Senate Referred to Committee on Finance SJ-9 5/25/2005 Senate Recalled from Committee on Finance SJ-13 5/26/2005 Senate Read second time SJ-319 5/31/2005 Senate Read third time and enrolled SJ-26 6/1/2005 Ratified R 143 6/7/2005 Signed By Governor 6/13/2005 Copies available 6/13/2005 Effective date 06/07/05 6/16/2005 Act No. 136
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VERSIONS OF THIS BILL
(A136, R143, H3305)
AN ACT TO AMEND SECTION 12-45-75, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO INSTALLMENT PAYMENTS OF REAL PROPERTY TAXES, SO AS TO AUTHORIZE MONTHLY INSTALLMENTS.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-45-75(A) of the 1976 Code is amended to read:
"(A)(1) The governing body of a county may by ordinance allow a taxpayer to elect to pay all ad valorem taxes on real property located in the county in quarterly or monthly installments. An installment election is not allowed for taxes paid through an escrow account.
(2) The ordinance must specify the installment due dates and it may provide for installments due and payable before January fifteenth, but the final installment due date must be January fifteenth. The ordinance may provide for a service charge of not more than two dollars on installment payments. For purposes of payment and collection, these service charges are deemed property taxes. The ordinance may not provide penalties for late installments."
SECTION 2. This act takes effect upon approval by the Governor.
Ratified the 1st day of June, 2005.
Approved the 7th day of June, 2005.
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