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TO PROVIDE THAT THE TAX REALIGNMENT COMMISSION SHALL CONSIDER ALL ASPECTS OF THE ASSESSMENT OF LOCAL TAXES LEVIED AND OTHER PROVISIONS AFFECTING LOCAL REVENUE TO FUND THE OPERATION AND RESPONSIBILITIES OF LOCAL GOVERNMENT.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Notwithstanding any limitation imposed by Act 81 of 2009, the Tax Realignment Commission shall consider all aspects of the assessment of local taxes levied and other provisions affecting local revenue to fund the operation and responsibilities of local government. For purposes of this section local taxes are defined as local levies related to ad valorem taxation, including, but not limited to, assessment ratios, classification and valuation of property, assessable transfers of interest, valuation limitation, local millages, and fee in lieu of taxes agreements.
SECTION 2. This joint resolution takes effect upon approval by the Governor.
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