South Carolina General Assembly
122nd Session, 2017-2018

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Indicates Matter Stricken
Indicates New Matter

H. 4430

STATUS INFORMATION

General Bill
Sponsors: Reps. Martin and Felder
Document Path: l:\council\bills\dka\3113sa18.docx

Introduced in the House on January 9, 2018
Currently residing in the House Committee on Ways and Means

Summary: Proposed tax assessments

HISTORY OF LEGISLATIVE ACTIONS 

     Date      Body   Action Description with journal page number
-------------------------------------------------------------------------------
  12/13/2017  House   Prefiled
  12/13/2017  House   Referred to Committee on Ways and Means
    1/9/2018  House   Introduced and read first time (House Journal-page 109)
    1/9/2018  House   Referred to Committee on Ways and Means 
                        (House Journal-page 109)
   1/11/2018  House   Member(s) request name added as sponsor: Felder

View the latest legislative information at the website

VERSIONS OF THIS BILL

12/13/2017

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

A BILL

TO AMEND SECTION 12-60-450, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE APPEAL OF PROPOSED TAX ASSESSMENTS, SO AS TO PROVIDE THAT A TAXPAYER MAY APPEAL THE APPRAISED VALUE OF A MOTOR VEHICLE BY SUBMITTING AN APPRAISAL OF THE MOTOR VEHICLE BY AN AUTHORIZED DEALER TO THE DEPARTMENT.

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

SECTION    1.    Section 12-60-450 of the 1976 Code is amended by adding an appropriately lettered subsection to read:

"( )    A taxpayer may appeal the appraised value of a motor vehicle by submitting an appraisal of the motor vehicle by an authorized dealer to the department with his written protest, and the auditor shall reduce the assessment to the appraised price. A dealer must be authorized by the department before it can begin appraising motor vehicles for the purpose of assessment appeals. A list of authorized dealers must be published on the department's website. The department shall prescribe rules, procedures, forms, and instructions it considers appropriate."

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

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This web page was last updated on January 11, 2018 at 11:40 AM