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, Rice, Talley, Gambrell and Nicholson
Document Path: l:\council\bills\nbd\11068dg19.docx
Companion/Similar bill(s): 3411

Introduced in the Senate on January 8, 2019
Introduced in the House on February 26, 2019
Last Amended on February 20, 2019
Passed by the General Assembly on March 21, 2019

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)
    2/5/2019  Senate  Committee report: Favorable Finance 
                        (Senate Journal-page 13)
   2/20/2019  Senate  Amended (Senate Journal-page 19)
   2/20/2019  Senate  Read second time (Senate Journal-page 19)
   2/20/2019  Senate  Roll call Ayes-40  Nays-0 (Senate Journal-page 19)
   2/21/2019  Senate  Read third time and sent to House 
                        (Senate Journal-page 10)
   2/26/2019  House   Introduced and read first time (House Journal-page 38)
   2/26/2019  House   Referred to Committee on Ways and Means 
                        (House Journal-page 38)
    3/7/2019  House   Recalled from Committee on Ways and Means 
                        (House Journal-page 14)
    3/8/2019          Scrivener's error corrected
   3/19/2019  House   Debate adjourned until  Wed., 3-20-19 
                        (House Journal-page 12)
   3/20/2019  House   Read second time (House Journal-page 19)
   3/20/2019  House   Roll call Yeas-107  Nays-0 (House Journal-page 20)
   3/21/2019  House   Read third time and enrolled

View the latest legislative information at the website

VERSIONS OF THIS BILL

12/12/2018
2/5/2019
2/20/2019
3/7/2019
3/8/2019

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

RECALLED

March 7, 2019

S. 160

Introduced by Senators Allen, Davis, Turner, Rice, Talley, Gambrell and Nicholson

S. Printed 3/7/19--H.    [SEC 3/8/19 1:04 PM]

Read the first time January 8, 2019.

            

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:

"( )(a)    Instead of filing a tax lien notice pursuant to item (1), the department may implement a statewide system of filing and indexing liens which must be accessible to the public over the Internet. The department shall notify all clerks of court and register of deeds upon the implementation of a statewide system. Upon implementation, the clerk of courts and register of deeds are relieved of any statutory obligations for filing and maintaining newly filed tax liens.

(b)    A lien filed pursuant to item (1) has an affixed permanent date and time stamp reflecting the date and time the lien is available to the public on the Internet, the name of the taxpayer, and the amount of tax and penalties and remains effective from the date and time it was recorded. A lien filed pursuant to this item is effective statewide from the date and time it is recorded and available to the public over the Internet and encumbers all the taxpayer's property and rights to property as provided in Section 12-54-120, regardless of the property's location. 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.

(c)    A notice must be posted in each county where liens are generally filed providing instructions on how to access the department's tax lien database."

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

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This web page was last updated on March 21, 2019 at 11:03 AM