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H. 4752

STATUS INFORMATION

General Bill
Sponsors: Reps. Simrill and Kirsh
Document Path: l:\council\bills\ggs\22445htc04.doc

Introduced in the House on February 12, 2004
Currently residing in the House Committee on Ways and Means

Summary: Property tax, mobile or manufactured home

HISTORY OF LEGISLATIVE ACTIONS

     Date      Body   Action Description with journal page number
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   2/12/2004  House   Introduced and read first time HJ-6
   2/12/2004  House   Referred to Committee on Ways and Means HJ-6

View the latest legislative information at the LPITS web site

VERSIONS OF THIS BILL

2/12/2004

TO AMEND SECTION 12-54-85, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE TIME LIMITS ON ASSESSMENTS OF TAXES AND FEES, SO AS TO PROVIDE THAT PROPERTY TAX ON A MOBILE OR MANUFACTURED HOME MAY NOT BE COLLECTED BY LEVY, WARRANT FOR DISTRAINT, OR PROCEEDINGS IN COURT UNLESS COLLECTION OF DELINQUENT TAX WAS BEGUN WITHIN TWO YEARS AFTER THE ASSESSMENT OF THE TAX ON THE MOBILE OR MANUFACTURED HOME, AND TO AMEND SECTION 31-17-360, AS AMENDED, RELATING TO THE MOVING PERMIT REQUIRED TO RELOCATE A MOBILE OR MANUFACTURED HOME AND THE PREREQUISITES TO OBTAINING SUCH A PERMIT, SO AS TO EXEMPT THE HOME FROM CURRENT AND DELINQUENT PROPERTY TAXES AND DELETE THE REQUIREMENT THAT DELINQUENT PROPERTY TAXES MUST BE PAID IF THE APPLICANT FOR THE PERMIT CERTIFIES UNDER PENALTY OF PERJURY THAT THE MOVING PERMIT IS FOR THE PURPOSES OF REMOVING THE MOBILE OR MANUFACTURED HOME FOR ITS DEMOLITION OR OTHER FINAL DISPOSITION RENDERING IT IMPOSSIBLE FOR USE FOR ITS INTENDED PURPOSE.

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

SECTION    1.    Section 12-54-85(E) of the 1976 Code is amended by adding a new paragraph at the end to read:

"In the case of property taxes on a mobile or manufactured home, the ten-year limit imposed pursuant to item (1) of this subsection does not apply and instead a two-year limit applies."

SECTION    2.    Section 31-17-360 of the 1976 Code, as last amended by Act 459 of 1996, is further amended by adding a paragraph at the end to read:

"If a moving permit is obtained for the purpose of removing and demolishing the mobile or manufactured home or otherwise rendering it impossible to use for its intended purpose, the mobile or manufactured home is deemed exempt from current and delinquent property taxes, penalties, fees, and costs, and no certificate from the county treasurer is required with respect to taxes otherwise due on the mobile or manufactured home. The applicant for the moving permit must certify under penalty of perjury that the relocation is for the purpose of demolition or other final disposition rendering the mobile or manufactured home impossible to use for its intended purpose. The applicant must also certify the location to which the mobile or manufactured home will be removed for demolition or other final disposition."

SECTION    3.    This act takes effect July 1, 2004.

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