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TO AMEND SECTION 12-45-180, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE PENALTIES IMPOSED FOR LATE PAYMENT OF PROPERTY TAXES, SO AS TO PROVIDE THAT THESE PENALTIES ALSO APPLY TO A SPECIAL TAX OR UNIFORM SERVICE CHARGE WHICH IS INCLUDED ON THE PROPERTY TAX BILL.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-45-180 of the 1976 Code is amended by adding a new subsection at the end to read:
"(C) A special tax or uniform service charge imposed pursuant to the provisions of Section 4-9-30(5) is treated as a property tax for all purposes of this section."
SECTION 2. This act takes effect upon approval by the Governor.
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