H 3050 General Bill, By Keegan
 A Bill to amend Section 12-37-2650, as amended, Code of Laws of South
 Carolina, 1976, relating to issuance of motor vehicle tax notices, so as to
 require the tax notice to contain a summary of procedures for appeal of
 vehicle valuation.

   12/12/90  House  Prefiled
   12/12/90  House  Referred to Committee on Ways and Means
   01/08/91  House  Introduced and read first time HJ-51
   01/08/91  House  Referred to Committee on Ways and Means HJ-51
   03/26/92  House  Committee report: Favorable Ways and Means HJ-6
   04/09/92  House  Read second time HJ-77
   04/09/92  House  Unanimous consent for third reading on next
                     legislative day HJ-79
   04/10/92  House  Read third time and sent to Senate HJ-2
   04/14/92  Senate Introduced and read first time SJ-4
   04/14/92  Senate Referred to Committee on Finance SJ-4

COMMITTEE REPORT

March 26, 1992

H. 3050

S. Printed 3/26/92--H.

Read the first time January 8, 1991.

To whom was referred a Bill (H. 3050), to amend Section 12-37-2650, as amended, Code of Laws of South Carolina, 1976, relating to issuance of motor vehicle tax notices, etc., respectfully

That they have duly and carefully considered the same, and recommend that the same do pass:

WILLIAM D. BOAN, for Committee.

House Bill 3050 amends Section 12-37-2650 relating to issuance of motor vehicle tax notices, so as to require the tax notice to contain a summary of procedures for appeal of vehicle valuation.

This Bill would have no effect on State or local revenue.

Approved By:

S. Hunter Howard, Jr.

S.C. Tax Commission

A BILL

TO AMEND SECTION 12-37-2650, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO ISSUANCE OF MOTOR VEHICLE TAX NOTICES, SO AS TO REQUIRE THE TAX NOTICE TO CONTAIN A SUMMARY OF PROCEDURES FOR APPEAL OF VEHICLE VALUATION.

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

SECTION 1. The first paragraph of Section 12-37-2650 of the 1976 Code, as last amended by Act 576 of 1988, is further amended to read:

"The auditor shall prepare a tax notice of all vehicles owned by the same person and licensed at the same time. A notice must be in four parts and must describe the motor vehicle by name, model, and identification number. The notice must set forth the assessed value of the vehicle, the millage, the taxes due on each vehicle, and the license period or tax year, and a summary of the procedures, including the time frame, for appealing a motor vehicle valuation. The notice must be delivered to the county treasurer, and it is the treasurer's responsibility to collect or receive payment of the taxes. One copy of the notice must be in the form of a bill or statement for the taxes due on the motor vehicle and, when practical, the treasurer shall mail that copy to the owner or person having control of the vehicle. When the tax is paid, the treasurer shall issue the taxpayer two copies of the paid receipt. One copy must be delivered by the taxpayer to the South Carolina Department of Highways and Public Transportation with the application for the motor vehicle license and the other copy must be retained by the treasurer. The auditor shall maintain a separate duplicate for motor vehicles. No license may be issued without the receipt being attached to the application or a copy of the notification required by Section 12-37-2610, but the county treasurer may, by other means satisfactory to the department, may transmit evidence of payment of the tax which must be accepted as evidence of payment. Motor vehicles registered under the International Reciprocity Plan may pay ad valorem property taxes on a semiannual basis, and a proportional receipt must be issued by the treasurer subject to penalties in Section 12-37-2730."

SECTION 2. This act takes effect January first following approval by the Governor.