South Carolina General Assembly
123rd Session, 2019-2020

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Indicates Matter Stricken
Indicates New Matter

S. 160

STATUS INFORMATION

General Bill
Sponsors: Senators Allen, Davis, Turner and Rice
Document Path: l:\council\bills\nbd\11068dg19.docx
Companion/Similar bill(s): 3411

Introduced in the Senate on January 8, 2019
Currently residing in the Senate Committee on Finance

Summary: Tax liens

HISTORY OF LEGISLATIVE ACTIONS

     Date      Body   Action Description with journal page number
-------------------------------------------------------------------------------
  12/12/2018  Senate  Prefiled
  12/12/2018  Senate  Referred to Committee on Finance
    1/8/2019  Senate  Introduced and read first time (Senate Journal-page 116)
    1/8/2019  Senate  Referred to Committee on Finance 
                        (Senate Journal-page 116)

View the latest legislative information at the website

VERSIONS OF THIS BILL

12/12/2018

(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

A BILL

TO AMEND SECTION 12-54-122, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO TAX LIENS, SO AS TO ALLOW THE DEPARTMENT OF REVENUE TO IMPLEMENT A SYSTEM OF FILING AND INDEXING LIENS WHICH IS ACCESSIBLE TO THE PUBLIC OVER THE INTERNET OR THROUGH OTHER MEANS.

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

SECTION    1.    Section 12-54-122(G) of the 1976 Code is amended by adding an appropriately numbered item at the end to read:

"( )    Instead of filing a tax lien notice pursuant to item (1), the department may implement a system of filing and indexing liens which must be accessible to the public over the Internet or through other means as the department considers appropriate. A lien filed pursuant to this item is effective statewide from the date and time it is recorded and encumbers all the taxpayer's property and rights to property as provided in Section 12-54-120, regardless of the property's location. A lien filed pursuant to item (1) remains effective from the date and time it was recorded. Nothing in this item may be construed so as to extend the effectiveness of a lien beyond ten years from the date of filing, as provided in Section 12-54-120."

SECTION    2.    This act takes effect July 1, 2019.

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This web page was last updated on January 17, 2019 at 11:38 AM