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Indicates Matter Stricken
Indicates New Matter
Indicates Matter Stricken
Indicates New Matter
COMMITTEE AMENDMENT ADOPTED
March 29, 2005
S. Printed 3/29/05--S. [SEC 3/30/05 1:37 PM]
Read the first time February 2, 2005.
TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 12-37-135 SO AS TO PROVIDE THAT AS AN ALTERNATIVE TO THE GRADUATED BUSINESS-LICENSE TAX A COUNTY MAY REQUIRE A BUSINESS REGISTRATION THROUGHOUT THE COUNTY FOR AN ADMINISTRATIVE FEE NOT TO EXCEED FIFTEEN DOLLARS, BY ADDING SECTION 12-37-712 SO AS TO PROVIDE FOR THE ALLOCATION OF THE VALUE OF BOATS FOR PROPERTY TAX PURPOSES HAVING A SITUS IN THIS STATE AND AT LEAST ONE OTHER STATE, BY ADDING SECTION 12-45-430 SO AS TO PROVIDE THAT THE COUNTY TREASURER MAY NOT ISSUE A TAX RECEIPT UNLESS THE TAXES, PENALTIES, COSTS, AND ALL OTHER CHARGES INCLUDED IN THE BILL HAVE BEEN PAID IN FULL, TO AMEND SECTIONS 12-37-2650 AND 12-37-2730, RELATING TO PROPERTY TAX ON MOTOR VEHICLES, SO AS TO PROVIDE THAT THE TREASURER SHALL ISSUE A TAX RECEIPT ONLY IF ALL OTHER CHARGES ON THE TAX BILL HAVE BEEN PAID AND TO DELETE OBSOLETE LANGUAGE AND TO AUTHORIZE A CODE ENFORCEMENT OFFICER TO ISSUE AN ORDINANCE SUMMONS TO A PERSON THE OFFICER BELIEVES HAS FAILED TO REMIT MOTOR VEHICLE PROPERTY TAXES, TO PROVIDE FOR A FINE FOR VIOLATORS, AND PROVIDE FOR DISMISSAL OF THE SUMMONS UPON SHOWING BY THE TAXPAYER BEFORE THE COURT DATE OF PROPER REGISTRATION AND PAYMENT OF CURRENT AND DELINQUENT TAXES, TO AMEND SECTION 12-43-220, AS AMENDED, RELATING TO CLASSIFICATION OF PROPERTY AND THE APPLICABLE ASSESSMENT RATIOS FOR PURPOSES OF PROPERTY TAX, SO AS TO PROVIDE THAT A TAXPAYER'S RENTAL OF HIS RESIDENCE FOR FEWER THAN FIFTEEN DAYS IN A TAXABLE YEAR DOES NOT DISQUALIFY THE RESIDENCE FROM RECEIVING THE FOUR-PERCENT ASSESSMENT RATIO ALLOWED OWNER-OCCUPIED RESIDENTIAL PROPERTY, TO AMEND SECTIONS 12-49-950 AND 12-51-55, AS AMENDED, SO AS TO PROVIDE FOR THE MINIMUM BID OF THE FORFEITED LAND COMMISSION WHEN THERE ARE NO BIDS AT A DELINQUENT TAX SALE, TO AMEND SECTION 12-51-130, AS AMENDED, RELATING TO THE ISSUING OF A TAX TITLE AT THE END OF THE REDEMPTION PERIOD, SO AS TO MAKE THE PURCHASER RESPONSIBLE FOR THE ACTUAL COSTS OF PREPARING THE TAX TITLE, TO AMEND SECTION 12-54-25, AS AMENDED, RELATING TO INTEREST ON UNDERPAYMENTS AND OVERPAYMENTS OF TAXES, SO AS TO PROVIDE THAT NO INTEREST IS DUE ON AN OVERPAYMENT OF PROPERTY TAXES IF THE OVERPAYMENT IS REFUNDED WITHIN SEVENTY-FIVE DAYS AFTER THE COUNTY RECEIVES NOTICE FROM THE DEPARTMENT OF REVENUE THAT THE TAXPAYER IS DUE A CREDIT OR REFUND, AND TO AMEND SECTION 12-54-240, AS AMENDED, RELATING TO THE PROHIBITION ON DISCLOSING TAX RETURNS AND THE EXCEPTIONS, SO AS TO ALLOW DISCLOSURE OF ADDITIONAL INFORMATION FROM A RETURN.
Amend Title To Conform
SECTION 1. Article 5, Chapter 37, Title 12 of the 1976 Code is amended by adding:
"Section 12-37-712. In addition to any other provisions of law subjecting boats and boat motors to property tax in this State:
(1) A boat, including its motor if separately taxed, used in interstate commerce having a tax situs in this State and at least one other state is subject to property tax in this State. The value of such a boat must be determined based on the fair market value of the boat multiplied by a fraction representing the number of days present in this State. The fraction is determined by dividing the number of days the boat was present in this State by three hundred and sixty-five days. A boat used in interstate commerce must be physically present in this State for thirty days in the aggregate in a property tax year to become subject to ad valorem taxation.
(2) A boat, including its motor if the motor is separately taxed, which is not present in this State on December thirty-first and is not used exclusively in interstate commerce, is subject to property tax in this State if it is present within this State for sixty consecutive days or on ninety days in the aggregate in a property tax year. Upon written request by a tax official, the owner must provide documentation or logs relating to the whereabouts of the boat in question. Failure to produce requested documents creates a rebuttable presumption that the boat in question is taxable within this State."
SECTION 2. Chapter 45, Title 12 of the 1976 Code is amended by adding:
"Section 12-45-430. A county treasurer may not issue a tax receipt to a taxpayer unless the taxes, any applicable penalties and costs, and all other charges included on the tax bill have been paid in full."
SECTION 3. Section 12-37-2650 of the 1976 Code is amended to read:
"Section 12-37-2650. The auditor shall prepare a tax notice of all vehicles owned by the same person and licensed at the same time for each tax year within the two-year licensing period. A notice must describe the motor vehicle by name, model, and identification number. The notice must set forth the assessed value of the vehicle, the millage, the taxes due on each vehicle, and the license period or tax year. The notice must be delivered to the county treasurer who must collect or receive payment of the taxes. One copy of the notice must be in the form of a bill or statement for the taxes due on the motor vehicle and, when practical, the treasurer shall mail that copy to the owner or person having control of the vehicle. When the tax
is and all other charges included on the tax bill have been paid, the treasurer shall issue the taxpayer two copies of the a paid receipt. One The receipt or a copy may be delivered by the taxpayer to the Department of Motor Vehicles with the application for the motor vehicle registration. A copy record of the payment of the tax must be retained by the treasurer. The auditor shall maintain a separate duplicate for motor vehicles. No registration may be issued by the Department of Motor Vehicles unless the application is accompanied by the receipt, a copy of the notification required by Section 12-37-2610 or notice from the county treasurer, by other means satisfactory to the Department of Motor Vehicles, of payment of the tax. Motor vehicles registered under the International Registration Plan may pay ad valorem property taxes on a semiannual basis, and a proportional receipt must be issued by the treasurer subject to penalties in Section 12-37-2730. The treasurer, tax collector, or other official charged with the collection of ad valorem property taxes in each county may delegate the collection of motor vehicle taxes to banks or banking institutions, if each institution assigns, hypothecates, or pledges to the county, as security for the collection, federal funds or federal, state, or municipal securities in an amount adequate to prevent any loss to the county from any cause. Each institution shall remit the taxes collected daily to the county official charged with the collections. The receipt given to the taxpayer, in addition to the information required in this section and by Section 12-45-70, must contain the name and office of the treasurer or tax collector of the county and must also show the name of the banking institution to which payment was made.
The county official charged with the collection of taxes shall send a list of the institutions collecting the taxes to the Department of Motor Vehicles. Each institution shall certify to the Department of Motor Vehicles that the taxes have been paid, and the Department of Motor Vehicles is authorized to accept certification in lieu of the tax receipt given to the taxpayer if certification contains information required by this section.
Tax bills (notices) for county assessed personal property valued in accordance with applicable Department of Revenue regulations must include notification of the taxpayer's appeal rights, to include a minimum amount of information of how the taxpayer should file his appeal, to whom, and within what time period."
SECTION 4. Section 12-37-2730 of the 1976 Code is amended to read:
"Section 12-37-2730. (A) It is unlawful for
any a person to use the treasurer's receipt to obtain a motor vehicle license plates plate unless all municipal personal property taxes due in the county of his residence on any vehicles a vehicle now or previously owned by the applicant have been paid. Any A person who knowingly violates the provisions of this section is guilty of a misdemeanor and, upon conviction, must be fined not more than two hundred dollars. Each day's violation constitutes a separate offense.
The above penalty is in addition to any other penalties prescribed by law for failure to pay municipal taxes.
The verbatim text of the first paragraph of this section must be printed or stamped upon the treasurer's receipt. When a municipality contracts for the collection of its vehicle tax, a receipt for the payment of the taxes must not be issued unless both the county and municipal tax and all other charges included on the tax bill have been paid. The owner of any a motor vehicle registered under the International Reciprocity Plan who opts to pay semiannually and fails to pay semiannual payments as provided in this chapter is not permitted to relicense the vehicle until all taxes are paid and shall forfeit any further privilege to pay semiannually.
(B) To enforce the collection of personal property taxes and vehicle registration laws of this State, a code enforcement officer may issue an ordinance summons to a person the officer believes has failed to remit property taxes to the appropriate taxing entity or a person he believes has failed to comply fully with the vehicle registration laws of this State. However, a code enforcement officer may not stop a vehicle that is in motion or issue an ordinance summons to a person who has stopped a moving vehicle to issue an ordinance summons pursuant to this section. A fine imposed pursuant to this section may not exceed the criminal jurisdiction of the magistrate's court. A magistrate shall dismiss an ordinance summons issued pursuant to this subsection upon a showing by the person summoned of proper registration and the payment of current and delinquent property taxes before the court hearing date set in the summons."
SECTION 5. Section 12-43-220(c) of the 1976 Code, as last amended by Act 336 of 2002, is further amended by adding an appropriately numbered subitem at the end to read:
"( ) Notwithstanding any other provision of law, the owner-occupant of a legal residence is not disqualified from receiving the four percent assessment ratio allowed by this item if the taxpayer's residence meets the requirements of Internal Revenue Code Section 280A(g) as defined in Section 12-6-40(A) and the taxpayer otherwise is eligible to receive the four percent assessment ratio."
SECTION 6. Section 12-49-950 of the 1976 Code is amended to read:
"Section 12-49-950. If, on the sale of such personal property, there is no bid for as much as the tax and costs then due on the delinquent tax execution,
such the personal property shall must be bid in by the Forfeited Land Commission of the county for the amount of the delinquent tax and the accrued costs equal to the amount of all unpaid property taxes, assessments, and charges billed on the property tax bill, and all costs which may be incurred by a taxing entity as a result of the tax delinquency including taxes levied for the year in which the redemption period begins. An assessment for purposes of this section includes, but is not limited to, amounts owed a special taxing district created pursuant to Section 4-9-30, and a district created pursuant to Chapter 19 of this title and amounts owed pursuant to Chapter 15 of Title l6."
SECTION 7. Section 12-51-55 of the 1976 Code, as last amended by Act 399 of 2000, is further amended to read:
"Section 12-51-55. The officer charged with the duty to sell real property and mobile or manufactured housing for nonpayment of ad valorem property taxes shall submit a bid on behalf of the Forfeited Land Commission equal to the amount of all unpaid property taxes, penalties, assessments, including, but not limited to, assessments owed to a special taxing district established pursuant to Section 4-9-30, Chapter 19 of Title 4, or an assessment district established pursuant to Chapter 15 of Title 6, and costs including taxes levied for the year in which the redemption period begins. The Forfeited Land Commission is not required to bid on property known or reasonably suspected to be contaminated. If the contamination becomes known after the bid or while the commission holds the title, the title is voidable at the election of the commission. If the property is not redeemed, the excess above the amount of taxes, penalties, assessments, charges, and costs for the year in which the property was sold must be applied first to the taxes becoming due during the redemption period."
SECTION 8. Section 12-51-130 of the 1976 Code, as last amended by Act 399 of 2000, is further amended to read:
"Section 12-51-130. Upon failure of the defaulting taxpayer, a grantee from the owner, a mortgagee, a judgment creditor, or a lessee of the property to redeem realty within the time period allowed for redemption, the person officially charged with the collection of delinquent taxes, within thirty days or as soon after that as possible, shall make a tax title to the purchaser or the purchaser's assignee. Delivery of the tax title to the clerk of court or register of deeds is considered 'putting the purchaser, or assignee, in possession'. The tax title must include, among other things, the name of the defaulting taxpayer, the name of any grantee of record of the property, the date of execution, the date the realty was posted and by whom, and the dates each certified notice was mailed to the party or parties of interest, to whom mailed and whether or not received by the addressee. The successful purchaser, or assignee, is responsible
in the amount of fifteen dollars for the actual cost of preparing the tax title plus documentary stamps necessary to be affixed and recording fees. The successful purchaser, or assignee, shall pay the amounts to the person officially charged with the collection of delinquent taxes before delivery of the tax title to the clerk of court or register of deeds and, upon payment, the person officially charged with the collection of delinquent taxes is responsible for promptly transmitting the tax title to the clerk of court or register of deeds for recording and remitting the recording fee and documentary stamps cost. If the tax sale of an item produced more cash than the full amount due in taxes, assessments, penalties, and costs, the overage belongs to the owner of record immediately before the end of the redemption period to be claimed or assigned according to law. These sums are payable ninety days after execution of the deed unless a judicial action is instituted during that time by another claimant. If neither claimed nor assigned within five years of date of public auction tax sale, the overage shall escheat to the general fund of the governing body. Before the escheat date unclaimed overages must be kept in a separate account and must be invested so as not to be idle and the governing body of the political subdivision is entitled to the earnings for keeping the overage. On escheat date the overage must be transferred to the general funds of the governing body."
SECTION 9. Section 12-54-25(C)(3) of the 1976 Code, as last amended by Act 399 of 2000, is further amended to read:
"(3) Interest on an overpayment is not allowed pursuant to this subsection if it is refunded:
(a) within seventy-five days after the last day prescribed for filing the tax return, without regard to an extension of time for filing, or within seventy-five days after the last day prescribed for paying the tax if no return is required;
(b) within seventy-five days after the return is filed, in the case of a return filed after the last date;
(c) within seventy-five days after the taxpayer files a claim for a credit or refund for the overpayment of tax for the period between the filing of the claim to the payment of the refund; or
(d) within seventy-five days after the county has received notice from the Department of Revenue that the taxpayer is due a credit or refund for the overpayment of property taxes."
SECTION 10. Section 12-54-240(B)(12) of the 1976 Code is amended to read:
"(12) disclosure to
any a state agency, county auditor, or county assessor of whether a resident or nonresident tax return was filed by any a particular taxpayer, whether the return is joint or individual, the name of any taxpayer filing jointly with the taxpayer, and what county code of residence is contained on the return."
SECTION 11. This act takes effect upon approval by the Governor.
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