South Carolina General Assembly
104th Session, 1981-1982

Bill 3973

                    Current Status

Bill Number:               3973
Ratification Number:       527
Act Number                 486
Introducing Body:          House
Subject:                   Authorize county governing bodies to
                           extend the filing date for applications for
                           classification for real property as
                           agricultural or residential property
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(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

(A486, R527, H3973)

A JOINT RESOLUTION TO AUTHORIZE COUNTY GOVERNING BODIES TO EXTEND THE FILING DATE FOR APPLICATIONS FOR CLASSIFICATION FOR REAL PROPERTY AS AGRICULTURAL OR RESIDENTIAL PROPERTY FOR TAX PURPOSES FOR THE TAX YEAR 1982 ONLY; TO PROVIDE FOR A REBATE OR TAX CREDIT OF TAXES PAID IN EXCESS OF THE AMOUNT OF TAX PAYABLE FOR PROPERTY CLASSIFIED AS AGRICULTURAL OR RESIDENTIAL PROPERTY IN THE INITIAL ASSESSMENT AFTER TIMELY APPLICATION FOR THE TAX YEAR 1982; AND TO PROVIDE FOR A PROCESSING FEE NOT TO EXCEED TWENTY DOLLARS TO BE CHARGED THE TAXPAYER WHEN ANY REBATE OR TAX CREDIT IS GIVEN.

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

County governing bodies authorized to extend filing date

Section 1. Notwithstanding the provisions of Section 12-43-220 of the 1976 Code which require property owners to apply by May first of the tax year for the classification of agricultural or residential property and notwithstanding any other provision of law, any county governing body may by ordinance or administrative act extend the filing date for application for agricultural or residential classification of property for the tax year 1982. In the event any such property is classified as agricultural or residential property for the tax year 1982 as a result of the provisions of this section, the county shall rebate to the taxpayer concerned or grant to him a tax credit on 1983 taxes for any tax paid in excess of the amount which would have been payable for such property had it been classified as agricultural or residential property in the initial assessment after timely application. When any rebate or tax credit is given, the taxpayer may be charged a processing fee not to exceed twenty dollars as determined by the county governing body.

Provisions not to be effective after July 1, 1983

Section 2. The provisions of this act shall not be effective after July 1, 1983.

Time effective

Section 3. This act shall take effect upon the approval by the Governor.