South Carolina General Assembly
120th Session, 2013-2014

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S. 1206

STATUS INFORMATION

General Bill
Sponsors: Senator Alexander
Document Path: l:\council\bills\bh\26137dg14.docx

Introduced in the Senate on April 8, 2014
Currently residing in the Senate Committee on Finance

Summary: Tax liens

HISTORY OF LEGISLATIVE ACTIONS

     Date      Body   Action Description with journal page number
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    4/8/2014  Senate  Introduced and read first time (Senate Journal-page 6)
    4/8/2014  Senate  Referred to Committee on Finance (Senate Journal-page 6)

View the latest legislative information at the website

VERSIONS OF THIS BILL

4/8/2014

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

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 FILE TAX LIENS VALIDLY BY IMPLEMENTING AN INTERNET ACCESSIBLE NOTICE SYSTEM.

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:

"( )    In lieu of or in addition to the filing of the tax lien notice pursuant to item (1), the department may implement a system of filing and indexing liens which must be accessible to the public over the Internet or through such other means as the department deems appropriate. The liens filed pursuant to this item are effective statewide from the date and time they are recorded and shall encumber all the taxpayer's property and rights to property as provided in Section 12-54-120, regardless of the property's location. Any liens filed under item (1) shall continue to be effective from the date and time they were recorded."

SECTION    2.    This act takes effect upon approval by the Governor.

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This web page was last updated on April 14, 2014 at 10:42 AM