Current Status Bill Number:4360 Type of Legislation:General Bill GB Introducing Body:House Introduced Date:19960109 Primary Sponsor:Hallman All Sponsors:Hallman, Keyserling, Cain, Bailey, Simrill, Kirsh, Seithel Drafted Document Number:JIC\5129HTC.96 Residing Body:Senate Current Committee:Finance Committee 06 SF Date of Last Amendment:19960208 Subject:Real property tax bills, state of tax due
Body Date Action Description Com Leg Involved
______ ________ _______________________________________ _______ ____________
Senate 19960214 Introduced, read first time, 06 SF
referred to Committee
House 19960213 Read third time, sent to Senate
House 19960208 Amended, read second time
House 19960207 Objection by Representative Cave
Kennedy
Lloyd
Herdklotz
McCraw
Phillips
Hallman
Felder
Richardson
Keyserling
House 19960201 Committee report: Favorable 30 HWM
House 19960109 Introduced, read first time, 30 HWM
referred to Committee
House 19951213 Prefiled, referred to Committee 30 HWM
View additional legislative information at the LPITS web site.
AMENDED
February 8, 1996
H. 4360
Introduced by REPS. Hallman, Keyserling, Cain, Bailey, Simrill, Kirsh and Seithel
S. Printed 2/8/96--H.
Read the first time January 9, 1996.
TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 12-45-73 SO AS TO REQUIRE REAL PROPERTY TAX BILLS TO CONTAIN A STATEMENT OF THE PRECEDING YEAR'S TAX DUE IN EACH CATEGORY OF TAX IMPOSED FOR THE CURRENT TAX YEAR AND TO PROVIDE EXCEPTIONS.
Amend Title To Conform
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Chapter 45, Title 12 of the 1976 Code of Laws is amended by adding:
"Section 12-45-73. (A) Every property tax bill for real property must include for each governmental entity imposing a property tax, the tax due for the preceding property tax year for both the operating and debt service for that entity, as well as the current year's tax due for operating and debt service purposes. This requirement does not apply when improvements have been made to the property or the assessment ratio or use classification of the property has changed from the previous property tax year.
(B) Any governmental entity which issues property tax notices shall be reimbursed for any cost incurred to implement the requirements of this section upon following the procedure set forth below, in the manner set forth below. Reimbursable costs under this provision include costs for acquisition or modification of computer software, computer hardware, tax forms, incremental increases in postage due to increased form size or weight, and any surcharges or increases in the cost of a contract between the governmental entity and a private service which handles property tax notice preparation, printing, or mailing for which the governmental entity is contractually bound to pay.
Any increased costs must be set forth in an affidavit submitted on behalf of the governmental entity to the Comptroller General. The Comptroller General shall then have forty-five days from the date the affidavit is received to review the contents of the affidavit and issue a voucher for the payment of the incremental cost of implementing this section. The Comptroller General's voucher shall then be forwarded to the Treasurer who must issue a check drawn on the general fund of the state for the amount of the voucher within fifteen days of receipt."
SECTION 2. Upon approval by the Governor, this act is effective for property tax years beginning after 1995.