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Indicates Matter Stricken
Indicates New Matter
Sponsors: Rep. G.M. Smith
Document Path: l:\council\bills\bh\26174dg15.docx
Introduced in the House on January 13, 2015
Currently residing in the House Committee on Ways and Means
Summary: Real property tax notices
HISTORY OF LEGISLATIVE ACTIONS
Date Body Action Description with journal page number ------------------------------------------------------------------------------- 12/11/2014 House Prefiled 12/11/2014 House Referred to Committee on Ways and Means 1/13/2015 House Introduced and read first time (House Journal-page 114) 1/13/2015 House Referred to Committee on Ways and Means (House Journal-page 114)
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VERSIONS OF THIS BILL
TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 12-39-370 SO AS TO REQUIRE EACH COUNTY AUDITOR TO MAIL REAL PROPERTY TAX NOTICES BY OCTOBER FIFTEENTH OF EACH YEAR, TO PROVIDE THAT THE NOTICE MUST BE MAILED EVEN IF IT IS INCOMPLETE AND A SUPPLEMENTAL NOTICE IS NECESSARY, AND TO PROVIDE THAT IF ANY TAXING JURISDICTION THAT HAS ITS PROPERTY TAXES COLLECTED BY A COUNTY CAUSES THE TAX NOTICE TO BE INCOMPLETE, IT MUST REIMBURSE THE COUNTY THE COST OF THE SUPPLEMENTAL NOTICE AND ITS MAILING.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Chapter 39, Title 12 of the 1976 Code is amended by adding:
"Section 12-39-370. Notwithstanding any other provision of law, each county auditor must mail real property tax notices by October fifteenth of each year. If the tax notice is not complete by October fifteenth, the incomplete notice still must be mailed, and a supplemental tax notice must be mailed when completed. If any taxing jurisdiction that has its property taxes collected by a county causes the tax notice to be incomplete by not submitting its millage and other necessary information in time for the county to complete and mail the tax notice, it must reimburse the county the cost of the supplemental tax notice and its mailing. Further, in the case of a supplemental notice, the provisions of Section 12-45-180, relating to delayed penalties for payments made after January fifteenth, continue to apply."
SECTION 2. This act takes effect upon approval by the Governor and applies for tax years beginning after 2015.
This web page was last updated on January 14, 2015 at 4:44 PM