H 3911 General Bill, By Parks, Agnew, Cobb-Hunter, Howard and Pinson
 A BILL 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.

   04/13/05  House  Introduced and read first time HJ-18
   04/13/05  House  Referred to Committee on Ways and Means HJ-19

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.