Indicates Matter Stricken
Indicates New Matter
The House assembled at 10:00 A.M.
Deliberations were opened with prayer by the Chaplain of the House of Representatives, the Rev. Dr. Alton C. Clark as follows:
Our Father God, without Whose guidance our wisdom is folly, teach us by the adventure of faith to be victors in life, not victims of it. Save us from ingratitude or pettiness, from turning coward in the day of battle. As trustees of so many blessings and entrusted with so many opportunities, give us a dauntless trust, a firm faith, an understanding charity, and a will to labor courageously for the right. May we know that a good conscience is the master key to unlock the pearl of great price.
We pray to a God Who is altogether holy. Amen.
Pursuant to Rule 6.3, the House of Representatives was led in the Pledge of Allegiance to the Flag of the United States of America by the SPEAKER.
After corrections to the Journal of the proceedings of yesterday, the SPEAKER ordered it confirmed.
Rep. MARCHBANKS moved that when the House adjourns, it adjourn in memory of James Milford "Bluff" Garrett of Six Mile, which was agreed to.
The following was received.
Columbia, S.C., May 9, 1995
Mr. Speaker and Members of the House:
The Senate respectfully informs your Honorable Body that it has overridden the veto by the Governor on R. 65, H. 3853 by a vote of 45 to 0.
(R65) H. 3853 -- Rep. Davenport: AN ACT TO AMEND ACT 172 OF 1969, RELATING TO THE NORTH SPARTANBURG AREA FIRE AND RESCUE DISTRICT, SO AS TO AUTHORIZE THE BOARD OF THE DISTRICT TO EMPLOY FIREMEN AND OTHER EMPLOYEES NECESSARY TO CARRY OUT THE RESPONSIBILITIES OF THE BOARD.
Very respectfully,
President
Received as information.
May 2, 1995
Mr. Speaker and Members of the House:
I am transmitting herewith an appointment for confirmation. This appointment is made with advice and consent of a majority of the members from the respective Congressional District and is, therefore submitted for your consideration.
Respectfully,
David M. Beasley
Reappointment, Prisoner of War Commission, with term to commence July 1, 1995, and to expire July 1, 1999:
5th Congressional District:
Mr. Bobby R. Bagley, Post Office Box 1119, Sumter, S.C. 29151
The appointment was confirmed and a message was ordered sent to the Senate accordingly.
The Senate amendments to the following Concurrent Resolution were taken up for consideration:
H. 4172 -- Rep. Stoddard: A CONCURRENT RESOLUTION TO FIX 12:00 NOON ON WEDNESDAY, MAY 10, 1995, AS THE TIME FOR THE HOUSE OF REPRESENTATIVES AND THE SENATE TO MEET IN JOINT SESSION IN THE HALL OF THE HOUSE OF REPRESENTATIVES FOR THE PURPOSE OF ELECTING MEMBERS OF THE BOARDS OF TRUSTEES OF COASTAL CAROLINA UNIVERSITY, THE MEDICAL UNIVERSITY OF SOUTH CAROLINA, SOUTH CAROLINA STATE UNIVERSITY, THE WIL LOU GRAY OPPORTUNITY SCHOOL, AND THE BOARD OF VISITORS OF THE CITADEL, TO SUCCEED THOSE MEMBERS WHOSE TERMS EXPIRE IN 1995 OR WHOSE POSITIONS OTHERWISE MUST BE FILLED.
The Senate amendments were concurred in and a message was ordered sent to the Senate accordingly.
The Senate amendments to the following Bill were taken up for consideration.
H. 3647 -- Ways and Means Committee: A BILL TO SUSPEND THE LIMITATION ON GENERAL FUND APPROPRIATIONS PROVIDED PURSUANT TO SECTION 11-11-140, CODE OF LAWS OF SOUTH CAROLINA, 1976, BEGINNING WITH APPROPRIATIONS FOR FISCAL YEAR 1995-96, TO PROVIDE FOR THE USE OF THE ADDITIONAL REVENUE FOR PROPERTY TAX RELIEF AND FOR THE CONTINUED SUSPENSION OF THE LIMITATION UNTIL SUFFICIENT RECURRING REVENUES ARE AVAILABLE FOR THE STATE PROPERTY TAX RELIEF FUND TO REPLACE OPERATING PROPERTY TAX REVENUES ON OWNER-OCCUPIED RESIDENTIAL PROPERTY, AND TO PROVIDE FOR THE REINSTATEMENT OF THE LIMITATION WHEN THESE RECURRING REVENUES ARE AVAILABLE.
Rep. H. BROWN proposed the following Amendment No. 1A (Doc Name L:\council\legis\amend\PFM\7479HTC.95), which was adopted.
Amend the bill, as and if amended, by striking all after the enacting words and inserting the bill as passed by the House of Representatives.
Amend title to conform.
Rep. H. BROWN explained the amendment.
Rep. SHEHEEN raised the Point of Order that the Bill was out of order under Rule 9.1 which states that a Bill which originated in the House, or which, having originated in the Senate and having been amended by the House, shall be returned from the Senate with amendments, such Bill as amended shall be printed, placed on the House Calendar, and shall not be read until such printed copy has been on the desks of the members for at least one day previous to such reading.
The SPEAKER sustained the Point of Order.
The Senate amendments to the following Joint Resolution were taken up for consideration.
H. 3690 -- Ways and Means Committee: A JOINT RESOLUTION TO MAKE SUPPLEMENTAL APPROPRIATIONS FROM FISCAL YEAR 1994-95 SURPLUS GENERAL FUND REVENUES.
Rep. H. BROWN proposed the following Amendment No. 1A (Doc Name L:\council\legis\amend\PFM\7481HTC.95), which was adopted.
Amend the joint resolution, as and if amended, by striking all after the enacting words and inserting the joint resolution as passed by the House of Representatives.
Amend title to conform.
Rep. H. BROWN explained the amendment.
The amendment was then adopted.
The Senate amendments, as amended, were then agreed to and the Joint Resolution ordered returned to the Senate.
The Senate amendments to the following Joint Resolution were taken up for consideration.
H. 3363 -- Ways and Means Committee: A JOINT RESOLUTION TO APPROPRIATE MONIES FROM THE CAPITAL RESERVE FUND FOR FISCAL YEAR 1994-95.
Rep. H. BROWN proposed the following Amendment No. 1A (Doc Name L:\council\legis\amend\PFM\7480HTC.95), which was adopted.
Amend the joint resolution, as and if amended, by striking all after the enacting words and inserting the joint resolution as passed by the House of Representatives.
Amend title to conform.
Rep. H. BROWN explained the amendment.
The amendment was then adopted.
The Senate amendments, as amended, were then agreed to and the Joint Resolution ordered returned to the Senate.
The following was introduced:
H. 4201 -- Reps. White, Keyserling, Richardson, Lloyd and McTeer: A CONCURRENT RESOLUTION TO CONGRATULATE THE BEAUFORT MARINE INSTITUTE ON ITS TENTH ANNIVERSARY AND TO RECOGNIZE EACH OF THE SIX MARINE INSTITUTES OF THE STATE OF SOUTH CAROLINA FOR THEIR DEDICATION TO JUVENILE REFORM AND TO COMMEND BEAUFORT MARINE INSTITUTE IN PARTICULAR FOR ITS OUTSTANDING EFFORTS ON BEHALF OF THE YOUTH OF THIS STATE.
The Concurrent Resolution was agreed to and ordered sent to the Senate.
The following was introduced:
H. 4202 -- Rep. Wilder: A CONCURRENT RESOLUTION EXPRESSING APPRECIATION TO DR. CHARLES L. CUMMINS, JR., FOR HIS SUPPORT AND ENCOURAGEMENT FOR STUDENT ATHLETES DURING HIS TWENTY-FOUR YEARS AS SUPERINTENDENT OF LAURENS COUNTY SCHOOL DISTRICT 56.
The Concurrent Resolution was agreed to and ordered sent to the Senate.
The Senate sent to the House the following:
S. 824 -- Senator Leatherman: A CONCURRENT RESOLUTION TO COMMEND JOHN E. MILLER OF FLORENCE, PUBLISHER OF THE FLORENCE MORNING NEWS AND GROUP PUBLISHER FOR THE CAROLINA GROUP OF THE THOMSON NEWSPAPERS CORPORATION (TNC) WHICH INCLUDES THE FLORENCE MORNING NEWS, FOR HIS TRULY DISTINGUISHED SERVICE IN THESE CAPACITIES AND EXTEND TO HIM EVERY BEST WISH AS HE ASSUMES THE NEW POSITION OF PRESIDENT AND CHIEF EXECUTIVE OFFICER OF THE ACADIANA STRATEGIC MARKETING GROUP OF TNC IN LAFAYETTE, LOUISIANA.
The Concurrent Resolution was agreed to and returned to the Senate with concurrence.
The Senate sent to the House the following:
S. 825 -- Senator Waldrep: A CONCURRENT RESOLUTION TO EXPRESS THE DEEPEST SYMPATHY OF THE MEMBERS OF THE GENERAL ASSEMBLY TO THE FAMILY AND MANY FRIENDS OF ONE OF THIS STATE'S MOST PROMINENT NEWSPAPER EDITORS, JAMES A. BROWN OF ANDERSON, WHO PASSED AWAY THURSDAY, APRIL 27, 1995.
The Concurrent Resolution was agreed to and ordered returned to the Senate with concurrence.
The following Bills were introduced, read the first time, and referred to appropriate committees:
H. 4203 -- Reps. Stille, Carnell, McAbee and Townsend: A BILL TO AMEND SECTION 7-7-30, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO VOTING PRECINCTS IN ABBEVILLE COUNTY, SO AS TO REDESIGNATE THE PRECINCTS.
On motion of Rep. STILLE, with unanimous consent, the Bill was ordered placed on the Calendar without reference.
S. 611 -- Senators McConnell and Washington: A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 59-101-197 SO AS TO REQUIRE THE REPORTING OF CERTAIN FINANCIAL INFORMATION BY EACH MEDICAL SCHOOL RECEIVING AN APPROPRIATION FROM THE STATE.
Referred to Committee on Ways and Means.
The roll call of the House of Representatives was taken resulting as follows.
Allison Anderson Askins Bailey Baxley Beatty Boan Breeland Brown, G. Brown, H. Brown, J. Brown, T. Cain Canty Carnell Cato Cave Chamblee Cobb-Hunter Cooper Cotty Cromer Dantzler Davenport Delleney Easterday Elliott Fair Fleming Fulmer Gamble Govan Hallman Harrell Harris, J. Harris, P. Haskins Herdklotz Hines Hodges Howard Huff Hutson Inabinett Jaskwhich Jennings Keegan Kelley Keyserling Kinon Kirsh Knotts Koon Law Limbaugh Limehouse Littlejohn Lloyd Marchbanks Martin Mason McAbee McCraw McKay McTeer Moody-Lawrence Neilson Phillips Rhoad Rice Richardson Riser Robinson Rogers Sandifer Scott Seithel Sharpe Sheheen Shissias Simrill Smith, D. Smith, R. Spearman Stille Stoddard Stuart Thomas Townsend Tripp Trotter Tucker Vaughn Waldrop Walker Wells Whatley Whipper, L. Whipper, S. White Wilder Wilkes Wilkins Williams Witherspoon Wofford Worley Wright Young, A. Young, J.
I came in after the roll call and was present for the Session on Wednesday, May 10.
Joseph H. Neal John G. Felder Becky Meacham James H. Harrison William Clyburn Steve P. Lanford Alma W. Byrd Kenneth Kennedy Joseph T. McElveen, Jr. James S. Klauber B. Hicks Harwell
LEAVE OF ABSENCE
The SPEAKER granted Rep. McMAHAND a leave of absence.
Announcement was made that Dr. Warren Y. Adkins of Mt. Pleasant is the Doctor of the Day for the General Assembly.
Rep. STUART and the Lexington County Delegation presented to the House the Swansea High School "Lady Tigers" Varsity Basketball Team, winners of the 1995 Class AA state championship, and the Swansea High School Wrestling Team, winners of the 1995 A-AA state championship, their coaches and other school officials.
The following Bill was read the third time, passed and, having received three readings in both Houses, it was ordered that the title be changed to that of an Act, and that it be enrolled for ratification.
S. 802 -- Senators Mescher, Rose and Richter: A BILL TO DEVOLVE THE AUTHORITY FOR APPOINTMENTS AND BUDGETARY APPROVALS FOR CERTAIN OFFICES, BOARDS, AND COMMISSIONS FROM THE JOINT LEGISLATIVE DELEGATION REPRESENTING BERKELEY COUNTY TO THE GOVERNING BODY OF BERKELEY COUNTY.
The following Bills and Joint Resolution were taken up, read the second time, and ordered to a third reading:
H. 4198 -- Reps. Koon, Gamble, Knotts, Wright, Stuart and Riser: A BILL TO AMEND SECTION 7-7-380, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO VOTING PRECINCTS IN LEXINGTON COUNTY, SO AS TO REDESIGNATE THE PRECINCTS.
H. 3985 -- Reps. Richardson, Bailey, Simrill, Cato and Mason: A BILL TO AMEND SECTION 38-73-910, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO INSURANCE RATES, RATE-MAKING, AND RATE FILING AND NOTICE OF HEARING AS A PREREQUISITE TO THE GRANTING OF A RATE INCREASE AND EXCEPTIONS, SO AS TO PROVIDE, AMONG OTHER THINGS, THAT THE REQUIREMENTS OF PUBLIC NOTICES AND PUBLIC HEARINGS DO NOT APPLY TO APPLICATIONS FOR RATE INCREASES WHEN THE APPLICANT INSURER HAD EARNED PREMIUMS IN THIS STATE IN THE PREVIOUS CALENDAR YEAR OF LESS THAN TWO MILLION, RATHER THAN FIVE HUNDRED THOUSAND DOLLARS FOR THE LINE OR TYPE OF INSURANCE FOR WHICH THE RATE INCREASE IS SOUGHT OR IF THE RATE INCREASE IS SOUGHT BY A RATING ORGANIZATION, THE EARNED PREMIUMS ON THIS STATE FOR ALL MEMBERS AND SUBSCRIBERS OF THE ORGANIZATION FOR WHOM AN INCREASE IS SOUGHT WERE LESS THAN TWO MILLION, RATHER THAN FIVE HUNDRED THOUSAND DOLLARS FOR THE PREVIOUS CALENDAR YEAR FOR THE LINE OR TYPE OF INSURANCE FOR WHICH THE RATE INCREASE IS SOUGHT.
Rep. RICHARDSON explained the Bill.
S. 687 -- Finance Committee: A JOINT RESOLUTION TO APPROVE REGULATIONS OF THE DEPARTMENT OF REVENUE, RELATING TO VIDEO GAME MACHINES, DESIGNATED AS REGULATION DOCUMENT NUMBER 1827, PURSUANT TO THE PROVISIONS OF ARTICLE 1, CHAPTER 23, TITLE 1 OF THE 1976 CODE.
Rep. CARNELL explained the Joint Resolution.
The following Bill was taken up, read the third time, and ordered sent to the Senate.
H. 4188 -- Labor, Commerce and Industry Committee: A BILL TO AMEND SECTION 38-73-455, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO AUTOMOBILE INSURANCE RATES, SO AS TO RAISE THE THRESHOLD MONETARY LEVELS WITH RESPECT TO "CHARGEABLE" ACCIDENTS; TO PROVIDE THAT THE THRESHOLD AMOUNTS, AS CHANGED BY THIS ACT, APPLY ONLY TO ACCIDENTS OCCURRING AFTER JUNE 30, 1995, AND ALSO APPLY TO ANY MERIT RATING PLAN PROMULGATED PURSUANT TO SECTION 38-73-760; AND TO PROVIDE FOR A REVIEW OF THESE THRESHOLD AMOUNTS EVERY THREE YEARS.
The following Bill was taken up.
H. 3057 -- Reps. Tucker, Simrill, Wofford, D. Smith, Haskins, Vaughn, Harrison, Cooper, Limbaugh, Elliott, Richardson, Gamble, Stuart, Phillips, Knotts and Spearman: A BILL TO AMEND SECTION 14-7-130, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE PREPARATION OF CIRCUIT COURT JURY LISTS FROM A TAPE OF THOSE PERSONS HOLDING A VALID SOUTH CAROLINA DRIVER'S LICENSE OR IDENTIFICATION CARD, SO AS TO DELETE THIS PROVISION AND PROVIDE THAT THESE JURY LISTS MUST BE PREPARED BY THE STATE ELECTION COMMISSION FROM THE NAMES OF THE REGISTERED VOTERS IN THE COUNTY.
Reps. TUCKER, LIMBAUGH, WOFFORD, CARNELL, P. HARRIS, SPEARMAN, KNOTTS, J. YOUNG and S. WHIPPER objected to the Bill.
The following Bill was taken up.
S. 126 -- Senators Land and Washington: A BILL TO AMEND SECTION 9-8-110(2), CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO PAYMENTS ON THE DEATH OF A MEMBER OR BENEFICIARY OF THE RETIREMENT SYSTEM FOR JUDGES AND SOLICITORS, SO AS TO DELETE THE PROVISION TERMINATING BENEFITS PAID TO THE SURVIVING SPOUSE OF A MEMBER ON HER REMARRIAGE.
Rep. BOAN proposed the following Amendment No. 1 (Doc Name L:\council\legis\amend\JIC\5950HTC.95), which was adopted.
Amend the bill, as and if amended, by adding two appropriately numbered SECTIONS to read:
/SECTION ___. The 1976 Code is amended by adding:
"Section 9-9-55. Notwithstanding any other provision of law, any member of the General Assembly who served in the General Assembly any portion of a year may establish credit for the entire year by paying the full actuarial cost as determined by the Retirement System for members of the General Assembly."
SECTION ___. Section 9-9-50(4) of the 1976 Code is amended to read:
"(4) Any A member with two or more years of credited service shall receive additional credited service for the period of his military service, including service in the South Carolina National Guard, at the rate of one year of military or National Guard service for each two years of his credited service excluding any period of credited military service, provided he was discharged or separated from the military service under conditions other than dishonorable, and if provided that he shall pay pays to the system, by a single payment prior to his retirement or death or by such other method of payment as may be prescribed from time to time by the board, all payments to the system he would have been required to make for the period to be so credited had he been employed in the position he held immediately prior to the commencement of his military leave during the period of such military service, together with the regular interest which would have been credited thereon from the date the contributions would have been made to the date of payment. In the case of a member whose military service was rendered prior to his before becoming a member of the General Assembly, such the payments by the member, as described in the foregoing sentence, shall must be determined on the basis of his earnable compensation at the time he first became a member of the system. Provided, however, no No member shall receive credit for more than six years of military service and no member may receive credit for service performed after 1975."
Renumber sections to conform.
Amend totals and title to conform.
Rep. BOAN explained the amendment.
The amendment was then adopted.
Rep. GAMBLE proposed the following Amendment No. 2 (Doc Name L:\council\legis\amend\PFM\7478HTC.95), which was adopted.
Amend the bill, as and if amended, by adding an appropriately numbered SECTION to read:
/SECTION ___. A. Section 9-1-1650 of the 1976 Code is amended by adding at the end:
"An active contributing member making the nomination provided under this section also may name contingent beneficiaries in the same manner that beneficiaries are named. A contingent beneficiary has no rights under this chapter unless all beneficiaries nominated by the member have predeceased the member and the member's death occurs while in service. In this instance, a contingent beneficiary is considered the member's beneficiary for purposes of this section and Section 9-1-1660, if applicable."
B. Section 9-8-110(1) of the 1976 Code is amended to read:
"(1) Except as provided in subsections (2) and (3) of this section, upon the death of any member of the system, a lump sum amount shall must be paid to such the persons as he shall have the member nominated by written designation, filed with the board, otherwise to his estate. Such This amount shall must be equal to the amount of his the member's accumulated contributions. An active contributing member making the nomination provided under this section also may name secondary beneficiaries in the same manner that beneficiaries are named. A secondary beneficiary has no rights under this chapter unless all beneficiaries nominated by the member predecease the member and the member's death occurs while in service. In this instance, a secondary beneficiary is considered the member's beneficiary for purposes of this section."
C. Section 9-9-100(1) of the 1976 Code is amended to read:
"(1) Upon the death of any a member of the system, a lump sum amount shall must be paid to such the person as he shall have the member nominated by written designation, filed with the board, otherwise to his the member's estate. Such This lump sum amount shall must be equal to the amount of his the member's accumulated contributions. An active contributing member making the nomination provided under this item also may name contingent beneficiaries in the same manner that beneficiaries are named. A contingent beneficiary has no rights under this chapter unless all beneficiaries nominated by the member have predeceased the member and the member's death occurs while in service. In this instance, a contingent beneficiary is considered the member's beneficiary for purposes of this item and item (3) of this section, if applicable."
D. Section 9-11-110 of the 1976 Code is amended by adding at the end:
"(3) An active contributing member making the nomination provided under subsection (1) of this section also may name contingent beneficiaries in the same manner that beneficiaries are named. A contingent beneficiary has no rights under this chapter unless all beneficiaries nominated by the member have predeceased the member and the member's death occurs while in service. In this instance, a contingent beneficiary is considered the member's beneficiary for purposes of subsection (1) of this section and Section 9-11-130, if applicable."/
Renumber sections to conform.
Amend title to conform.
Rep. GAMBLE explained the amendment.
The amendment was then adopted.
Rep. BOAN explained the Bill.
The Bill, as amended, was read the second time and ordered to third reading.
Rep. ROBINSON moved to adjourn debate upon the following Bill until Thursday, May 11, which was adopted.
S. 753 -- Senator Passailaigue: A BILL TO AMEND TITLE 12, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO TAXATION, BY ADDING CHAPTERS 6, 8, AND 20, SO AS TO REVISE, REORGANIZE, AND RECODIFY STATE TAX LAWS IMPOSING THE INDIVIDUAL AND CORPORATE INCOME TAX, PROVIDING FOR THE WITHHOLDING OF INCOME TAXES, AND IMPOSING THE CORPORATION LICENSE TAX; TO AMEND TITLE 12 BY ADDING CHAPTERS 56 AND 58, WHICH SHALL CONTAIN RESPECTIVELY THE FORMER PROVISIONS OF ARTICLE 3 OF CHAPTER 54, THE SETOFF DEBT COLLECTION ACT AND ARTICLE 5 OF CHAPTER 54, THE SOUTH CAROLINA TAXPAYERS' BILL OF RIGHTS; TO AMEND CHAPTER 54 OF TITLE 12 BY ADDING SECTIONS 12-54-15, 12-54-17, 12-54-42, 12-54-47, 12-54-85, 12-54-127, AND 12-54-135 SO AS TO MOVE ENFORCEMENT PROVISIONS TO THE CHAPTER CONSTITUTING THE UNIFORM METHOD OF COLLECTION AND ENFORCEMENT OF TAXES LEVIED AND ASSESSED BY THE SOUTH CAROLINA DEPARTMENT OF REVENUE AND TAXATION; BY ADDING SECTION 50-1-280, SO AS TO MOVE THE PROVISIONS RELATING TO THE NONGAME WILDLIFE AND NATURAL AREAS FUND TO THE APPROPRIATE LOCATION IN TITLE 50, RELATING TO FISH, GAME, AND WATERCRAFT; TO AMEND SECTION 12-4-330, AS AMENDED, RELATING TO WITNESSES BEFORE THE DEPARTMENT OF REVENUE AND TAXATION, SO AS TO ALLOW THE DIRECTOR AND DESIGNATED OFFICERS TO ADMINISTER OATHS AND TAKE ACKNOWLEDGMENTS; TO AMEND SECTIONS 11-35-5230, AS AMENDED, 12-37-220, AS AMENDED, 12-54-30, AS AMENDED, 12-54-40, AS AMENDED, 12-54-55, AS AMENDED, 12-54-120, AS AMENDED, 12-54-210, 12-54-240, AS AMENDED, 41-44-10, 41-44-20, AND 41-44-70, ALL RELATING TO TAXATION, SO AS TO CONFORM THE SECTIONS TO THE RECODIFIED CHAPTERS ADDED BY THIS ACT, TO PROVIDE THAT A REPEAL OF A SECTION OF THE 1976 CODE BY THIS ACT DOES NOT PREVENT THE ASSESSMENT OR COLLECTION OF ANY TAX, INTEREST, OR PENALTIES DUE BEFORE THE EFFECTIVE DATE OF THIS ACT, TO PROVIDE FOR THE CONTINUAL APPLICATION OF CERTAIN DEPARTMENT REGULATIONS PROMULGATED PURSUANT TO THE PREDECESSOR PROVISIONS OF THE CHAPTERS ADDED BY THIS ACT, TO PROVIDE FOR CROSS REFERENCES AND THE DUTIES OF THE CODE COMMISSIONER IN THE RECODIFICATION ACCOMPLISHED BY THIS ACT; AND TO REPEAL CHAPTERS 7, 9, AND 19 OF TITLE 12 AND SECTIONS 41-44-30, 41-44-40, 41-44-50, 41-44-90, AND 41-44-100, ALL OF THE 1976 CODE, AND ALL RELATING TO TAXATION, EFFECTIVE FOR TAXABLE YEARS BEGINNING AFTER 1995.
The SPEAKER granted Reps. THOMAS, D. SMITH, CANTY and DELLENEY a leave of the House due to a Joint Judicial Screening Committee meeting.
The following Bill was taken up.
S. 547 -- Senator Peeler: A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING ARTICLE 5 TO CHAPTER 15, TITLE 56 SO AS TO PROVIDE REQUIREMENTS FOR WHOLESALE MOTOR VEHICLE AUCTIONS AND FOR WHOLESALE MOTOR VEHICLE AUCTION LICENSE PLATES.
The Education and Public Works Committee proposed the following Amendment No. 1 (Doc Name L:\council\legis\amend\PFM\7456BDW.95), which was adopted.
Amend the bill, as and if amended, by striking section 56-15-600(A), page 4, beginning on line 21, and inserting:
/(A) The department may issue to a licensed wholesale motor vehicle auction, upon application and payment of the required fee to the department, wholesale motor vehicle auction license plates. The license plates are exclusively for the use of transporting motor vehicles in the course of doing business as a wholesale motor vehicle auction and must not be attached permanently. The license plate expires twelve months from the month of issuance. The documentation evidencing transport in the ordinary course of doing business as a wholesale motor vehicle auction must be by form approved by the Department of Revenue and Taxation. The form at all times must accompany the license plates. A person who does not use the license plate exclusively to transport motor vehicles in the course of doing business as a wholesale motor vehicle auction is guilty of a misdemeanor and, upon conviction, must be fined five hundred dollars./
Amend further, Section 56-15-600(C), page 4, line 41, by striking /one hundred/ and inserting /seventy-five/, so that when amended the subsection reads:
/(C) A wholesale motor vehicle auction may be issued two license plates for the first twenty vehicles auctioned during the preceding year and one additional license plate for each fifty vehicles auctioned beyond the initial twenty during the preceding year but not to exceed seventy-five license plates. For good cause shown, the department in its discretion may issue additional license plates. If the wholesale motor vehicle auction has been licensed less than one year, the department shall issue a number of license plates based on an estimated number of sales for the coming year. The department may increase or decrease the number of license plates issued based on actual sales made./
Amend title to conform.
Rep. TOWNSEND explained the amendment.
The amendment was then adopted.
The Bill, as amended, was read the second time and ordered to third reading.
The following Bill was taken up.
S. 285 -- Senators Passailaigue, Rose and McConnell: A BILL TO AMEND SECTION 12-7-20, AS AMENDED, OF THE CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO DEFINITIONS FOR PURPOSES OF THE STATE INCOME TAX, SO AS TO UPDATE THE REFERENCE DATE WHEREBY THIS STATE ADOPTS VARIOUS PROVISIONS OF THE INTERNAL REVENUE CODE OF 1986.
The Ways and Means Committee proposed the following Amendment No. 1 (Doc Name L:\council\legis\amend\PFM\7474HTC.95), which was adopted.
Amend the bill, as and if amended, by striking all after the enacting words and inserting:
/SECTION 1. Section 12-7-20(11) of the 1976 Code, as last amended by Section 6, Part II, Act 497 of 1994, is further amended to read:
"(11) 'Internal Revenue Code' means the Internal Revenue Code of 1986 as amended through December 31, 1994, and includes the provisions of Section 162(l) thereof as amended by P.L. 104-7."
SECTION 2. A. Section 12-2-20 of the 1976 Code, as added by Act 50 of 1991, is amended to read:
"Section 12-2-20. As used in this title and unless otherwise required by the context, the term 'person' includes an individual, a trust, estate, partnership, receiver, association, company, limited liability company, corporation, or any other entity or group."
B. Section 12-7-1210 of the 1976 Code, as last amended by Act 516 of 1994, is further amended by deleting subsection (D) which reads:
"(D) Married individuals filing a nonresident return for the applicable taxable year are not eligible for the credit allowed pursuant to this section."
C. Section 12-54-10 of the 1976 Code, as last amended by Act 181 of 1993, is further amended to read:
"Section 12-54-10. The word 'person' or 'taxpayer', for the purpose of this chapter, unless otherwise required by the text, includes any individual, firm, partnership, limited liability company, association, corporation, receiver, trustee, fiduciary, or any other group or combination acting as a unit and the State or any agency or instrumentality, authority, or political subdivision thereof, including municipalities. 'Commission' or 'Department' means the South Carolina Department of Revenue and Taxation."
D. Section 12-54-227(A) of the 1976 Code, as added by Act 50 of 1991, is amended to read:
"(A) As provided by Section 12-4-340, the commission department, for the purposes of collecting delinquent taxes due from a taxpayer not residing in this State, may contract with a collection agency, within or without this State, for the collection of the delinquent taxes, including penalties and interest. Delinquent tax claims may be assigned to the collection agency, for the purpose of litigation in the agency's name and at the agency's expense, as a means of facilitating and expediting the collection process. For purposes of this section, a delinquent tax claim is defined as a tax liability that is due and owing for a period longer than six months and for which the taxpayer has been given at least three notices requesting payment, one of which has been sent by certified or registered mail. The notice sent by certified or registered mail will include a statement that the matter of the taxpayer's delinquency may be referred to a collection agency in the taxpayer's home state."
E. Section 12-54-240(B) of the 1976 Code, as last amended by Act 516 of 1994, is further amended by adding two appropriately numbered items at the end to read:
"( ) disclosure and presentation of any documents and other information in a bankruptcy proceeding relating to a claim or potential claim, including submission of the claim; disclosure of documents and information to the Trustee and U. S. Trustee; and disclosure of documents and information to the debtor in bankruptcy and the debtor's attorney;
( ) disclosure of information in accordance with the provisions of Article 5, Chapter 55 of Title 38, the 'Omnibus Insurance Fraud and Reporting Immunity Act'."
F. Section 33-41-1160 of the 1976 Code, as added by Act 448 of 1994, is amended by adding:
"(E) By applying for a certificate of authority to transact business in this State, the foreign limited liability partnership agrees to be subject to the jurisdiction of the Department of Revenue and Taxation and the South Carolina courts to determine its South Carolina tax liability, including withholding and estimated taxes, together with any related interest and penalties, if any. Registering is not an admission of tax liability."
G. Section 33-43-1002 of the 1976 Code, as added by Act 448 of 1994, is amended by adding:
"(D) By applying for a certificate of authority to transact business in this State, the foreign limited liability company agrees to be subject to the jurisdiction of the Department of Revenue and Taxation and the South Carolina courts to determine its South Carolina tax liability, including withholding and estimated taxes, together with any related interest and penalties, if any. Registering is not an admission of tax liability."
H. Subsection B of this section is effective for tax years beginning after 1994.
SECTION 3. Section 12-7-1140 of the 1976 Code is amended to read:
"Section 12-7-1140. Net income of the above classes having been separately allocated, A taxpayer whose principal business in this State is (a) manufacturing or any form of collecting, buying, assembling, or processing goods and materials within this State, or (b) selling, distributing, or dealing in tangible personal property within this State, shall make returns and pay annually an income tax upon a proportion of its remaining net income computed on the basis of the arithmetical average of the three ratios stated in Sections 12-7-1150 to 12-7-1170 which includes its income apportioned to this state. Its income apportioned to this state is determined by multiplying the net income remaining after allocation under Sections 12-7-1120 and 12-7-1130 by a fraction, the numerator of which is the property ratio, plus the payroll ratio, plus twice the sales ratio, and the denominator of which is four. However, where the sales ratio does not exist, the denominator of the fraction is the number of existing ratios, and where the sales ratio exists but the payroll ratio or the property ratio does not exist, the denominator of the fraction is the number of existing ratios plus one. The property, payroll, and sales ratios must be determined in accordance with Sections 12-7-1150, 12-7-1160, and 12-7-1170, respectively."
SECTION 4. A. Title 12 of the 1976 Code is amended by adding:
Section 12-60-10. This chapter may be cited as the South Carolina Revenue Procedures Act.
Section 12-60-20. It is the intent of the General Assembly to provide the people of this State with a straightforward procedure to determine any disputed revenue liability. The South Carolina Revenue Procedures Act must be interpreted and construed in accordance with, and in furtherance of, that intent.
Section 12-60-30. As used in this chapter and in Chapter 54 of this Title except when the context clearly indicates a different meaning:
(1) 'Administrative Law Judge Division' means the Administrative Law Judge Division created by Section 1-23-500. The Administrative Law Judge Division holds all of the contested case hearings except for DMV matters.
(2) 'Assessment' means the department's final determination of any tax due.
(3) 'Classification' means the various categories of property subject to property tax to which specific property tax assessment ratios apply.
(4) 'Contested Case Hearing' has the same meaning as it has in Section 1-23-310. It is a hearing conducted pursuant to Article 3, Chapter 23 of Title 1, the South Carolina Administrative Procedures Act, and includes the hearings conducted by:
(a) The Administrative Law Judge Division to review county boards of assessment appeals decisions, county auditor decisions, decisions on claims for refund made by a majority of county auditor, county treasurer, and county assessor, and department determinations other than DMV matters;
(b) The DMV hearing officers to review department determinations regarding DMV matters.
(5) 'County assessor' or 'assessor' means any county officer or official who issues an official property tax assessment for real property.
(6) 'County auditor' or 'auditor' means any county officer or official who issues an official property tax assessment for personal property.
(7) 'County board of assessment appeals' or 'county board' means the board of assessment appeals which considers appeals pursuant to Section 12-43-300.
(8) 'Deficiency' means the amount by which a tax exceeds the amount shown on any return or report filed by a taxpayer, if any, plus the amounts previously assessed (or collected without assessment) as a deficiency.
(9) 'Department' means the South Carolina Department of Revenue and Taxation.
(10) 'Department determination' means the final determination within the department from which an individual can request a contested case hearing before the Administrative Law Judge Division, or the DMV hearing officers.
(11) 'Department representative' means the person appointed by the department to prepare the department's determination and represent the department at the contested case hearing.
(12) 'Director' means the director of the department.
(13) 'DMV hearing officers' means Department of Public Safety hearing officers.
(14) 'DMV matters' means matters related to driver licenses, motor vehicle registrations, and motor vehicle titles.
(15) 'Exhaustion of the taxpayer's administrative remedy' means that the taxpayer has:
(a) exhausted his prehearing remedy, and
(b) had a hearing held pursuant to the Administrative Procedures Act with the Administrative Law Judge Division, or the DMV hearing officers, as appropriate.
(16) 'Exhaustion of the taxpayer's prehearing remedy' means that the taxpayer:
(a) filed a written protest as required by this Chapter;
(b) attended the conference with the county board of assessment appeals for the purposes of Subarticle 9, Article 9 of this chapter, or met with the auditor for purposes of Subarticle 13, Article 9 of this chapter; and
(c) provided the facts, the law, and any other authority supporting the taxpayer's position to:
(i) the county board of assessment appeals at its conference for appeals made pursuant to Subarticle 9, Article 9 of this chapter,
(ii) the auditor in the taxpayer's protest or claim for refund for appeals made pursuant to Subarticle 13, Article 9 of this chapter, or
(iii) the department representative in the protest for regulatory violation matters, and within thirty days after filing the protest for other matters, or such later date agreed to by the department representative. For the purpose of this section regulatory violation matters are violations of a statute or regulation which control the conduct of alcoholic beverage licensees, bingo licensees, or coin-operated device licensees. It includes violations which may result in the suspension or revocation of a license; but it does not include taxes or interest on taxes or monetary penalties in Chapter 54 of this title.
(17) 'Mathematical or clerical error' means:
(a) an error in addition, subtraction, multiplication, or division shown on a return;
(b) an incorrect use of any table provided by the department for use with any return, if the incorrect use is apparent from the existence of other information on the return;
(c) an omission of information which is required to be supplied on the return to substantiate an entry on the return; or
(d) an entry of a deduction or credit item in an amount which exceeds the statutory limit that is either:
(i) a specified monetary amount; or
(ii) a percentage, ratio, or fraction, if the items entering into the application of that limit appear on the return.
(18) 'Property tax' means all ad valorem taxes on real and personal property.
(19) 'Property tax assessment' means any valuation or determination of property value for annual property tax purposes arrived at by multiplying the fair market value or special use value of the property by the appropriate assessment ratio for the taxable property's classification.
(20) 'Property tax assessment ratio' means the percentages established for the property classification by Section 12-43-220.
(21) 'Property tax assessor' means the county assessor, the county auditor, the department, or any government official who issues a property tax assessment.
(22) 'Property taxpayer' means a person who is liable for, or whose property or interest in property, is subject to, or liable for, any property tax imposed by this title.
(23) 'Proposed assessment' means the first written notice sent or given to the taxpayer stating that a division within the department has concluded that a tax is due. The term proposed assessment does not include the auditor's work papers, draft audit reports, or any document specifically stating that it is not a proposed assessment.
(24) 'Protest' means a written appeal of a proposed assessment made in accordance with this chapter.
(25) 'Special use value' means property valued pursuant to Section 12-43-220(d).
(26) 'State tax' means all taxes, licenses, permits, fees, or other amounts, including interest and penalties, imposed by this title, or assessed or collected by the department, except property taxes.
(27) 'Tax' or 'taxes' mean all taxes, licenses, permits, fees, or other amounts, including interest and penalties, imposed by this title, or subject to assessment or collection by the department.
(28) 'Tax notice' or 'tax bill' means the demand for payment of property taxes.
(29) 'Taxpayer' means a person who is liable for a tax or who is responsible for collecting and remitting a tax. 'Taxpayer' includes any licensee, and any applicant for a license, issued by or administered by the department.
Section 12-60-40. (A) A taxpayer may waive his rights under this chapter, providing the waiver is in writing and is signed by the taxpayer or his representative. The department and a taxpayer may agree to extend any time limitations or waive any requirements provided in Article 5 or Article 9 of this chapter.
(B) Time limitations provided under this chapter and Chapter 54 are suspended during a stay ordered by the Taxpayers' Rights Advocate.
Section 12-60-50. For purposes of this chapter, when the last day of any specified time period is a Saturday, Sunday, or a legal holiday, the end of the period is extended to the next business day. For purposes of this chapter, a legal holiday is any day the department or the offices of the United States Postal Service are closed and for Subarticles 9 and 13 of Article 9 any day the county office is closed.
Section 12-60-60. No action of a court, an administrative law judge, or a hearing officer can stay or prevent the department or any officer of the State charged with a duty in the collection of taxes, from acting to collect a tax, whether or not the tax is legally due.
Section 12-60-70. No writ of mandamus may be granted or issued from a court, administrative law judge, or hearing officer directing or compelling the reception of any funds not authorized to be received by law.
Section 12-60-80. There is no remedy other than those provided in this chapter in any case involving the illegal or wrongful collection of taxes, or attempt to collect taxes.
Section 12-60-90. (A) For the purposes of this section, the administrative tax process includes all matters connected with presentation to any state or local tax authority, or any of their officials or employees, relating to a client's rights, privileges, or liabilities under laws, regulations, or rules administered by state or local tax authorities. These presentations include the preparation and filing of necessary documents, correspondence with, and communications to, state and local tax authorities, and the representation of a client at conferences and meetings, including conferences with the county boards of assessment appeals. It does not include contested case hearings held by the Administrative Law Judge Division, DMV hearing officers, or the courts.
(B) State and local government tax officials, and state and local government employees, may represent their offices, agencies, or both, during the administrative tax process.
(C) Taxpayers may be represented during the administrative tax process by:
(1) the same individuals who can represent them in administrative tax proceedings with the Internal Revenue Service pursuant to Section 10.3 (a), (b), and (c), Section 10.7 (a)(1) through (4) and (7), and Section 10.7 (b) and (c) of United States Treasury Department Circular No. 230; and
(2) a real estate appraiser who is registered, licensed, or certified pursuant to Chapter 60 of Title 40 during the administrative tax process in a matter limited to questions concerning the valuation of real property.
(D) The department may suspend or disbar from practice in the administrative tax process, any person authorized by these rules to represent taxpayers, if the person is shown to be incompetent, disreputable, or fails or refuses to comply with the rules in subsection (E), or in any manner, with intent to defraud, wilfully and knowingly deceives, misleads, or threatens any claimant or prospective claimant, by word, circular, letter, or by advertisement. For the purposes of this section, disreputable conduct is defined in Section 10.51 of United States Treasury Department Circular No. 230.
(E) Representatives of taxpayers must comply with the duties and restrictions contained in Sections 10.20 through 10.24 and 10.27 through 10.33 of United States Treasury Department Circular No. 230.
(F) For the purposes of this section:
(1) references to United States Treasury Department Circular No. 230 mean the United States Treasury Department Circular No. 230 as revised through the date provided for in the definition of the Internal Revenue Code in Section 12-7-20(11).
(2) references in United States Treasury Department Circular No. 230 to:
(a) the United States or Federal are deemed to include references to this State, any of its political subdivisions, or any two or more of them,
(b) the Internal Revenue Service, the Department of Treasury, Examination Division, or District Director are deemed to include references to any state or local tax authority, and
(c) the Director of Practice is deemed to mean the director or his designee.
Section 12-60-410. The department shall assess all state taxes, including interest, additions to taxes, and penalties. An assessment is made by an employee of the department recording the liability of the taxpayer in the office of the department in accordance with rules or procedures prescribed by the department. Upon request of the taxpayer, the department shall furnish a copy of the assessment. The department may, at any time within the time period for assessment, make a supplemental assessment when it is determined that an assessment is imperfect or incomplete. The department may not assess taxes imposed by the same article, or chapter if the chapter has no article, for any tax period for which a final order has been issued by the Administrative Law Judge Division or a court determining the taxpayer's liability for that tax period, except in the case of fraud.
Section 12-60-420. If a division of the department determines there is a deficiency in any state tax, it may send by first class mail or deliver a proposed assessment to the taxpayer. The proposed assessment must explain the basis for the proposed assessment and state that an assessment will be made unless the taxpayer protests the proposed assessment as provided in Section 12-60-450. The department shall make available forms which taxpayers may use to protest proposed assessments. The proposed assessment is effective if mailed to the taxpayer's last known address even if the taxpayer refuses or fails to take delivery, is deceased, or is under a legal disability, or, if a corporation, has terminated its existence. For a joint tax return, one proposed assessment may be mailed to both taxpayers unless the department has notice that the taxpayers have separate addresses in which event a duplicate original of the joint proposed assessment must be sent to each taxpayer at his last known address.
Section 12-60-430. If a taxpayer fails or refuses to make any report or to file a return required by the provisions of this title or required to be filed with the department, the department may make an estimate of the tax liability from the best information available, and issue a proposed assessment for the taxes, including any penalties and interest.
Section 12-60-440. The department may not assess a deficiency until thirty days after sending the proposed assessment as provided in Section 12-60-420, or, if the taxpayer files a timely written protest with the department, until the taxpayer's appeal is finally decided. For purposes of this section, the final decision of an appeal includes the decision of the Administrative Law Judge Division, DMV hearing officers, or court, if the matter was heard by the Administrative Law Judge Division or DMV hearing officers, or appealed to a court as provided in this article. This restriction on assessments does not apply to:
(1) mathematical or clerical errors;
(2) interest imposed by this title or subject to assessment or collection by the department;
(3) amounts reported on a return or other document, or paid as tax; or
(4) assessments as provided in Section 12-60-910.
A taxpayer may request an abatement of any assessment due to a mathematical or clerical error within thirty days of the date of the assessment. Upon receipt of the request for abatement the department shall abate the assessment. Any further assessment of the tax with respect to which an abatement is made under this paragraph is subject to the proposed assessment procedures described in this chapter. No levy or collection proceeding may begin for a mathematical or clerical error during the thirty-day period during which a taxpayer may request an abatement.
Section 12-60-450. (A) A taxpayer can appeal a proposed assessment by filing a written protest with the department within thirty days of the date of the proposed assessment. The department may extend the time for filing a protest at any time before the period has expired.
(B) The written protest must contain:
(1) the name, address, and telephone number of the taxpayer;
(2) the appropriate taxpayer identification number or numbers;
(3) the tax period or date for which the tax was proposed;
(4) the nature and kind of tax in dispute;
(5) a statement of facts supporting the taxpayer's position;
(6) a statement outlining the reasons for the appeal, including any law or other authority upon which the taxpayer relies; and
(7) any other relevant information the department may reasonably prescribe. The taxpayer does not need to provide legal or other authority, as provided in item (6), if the total amount of the proposed assessment is less than two thousand five hundred dollars, unless the taxpayer is a partnership, an 'S' corporation, an exempt organization, or an employee plan and the proposed tax is imposed by Chapter 7, 11, or 13 of this title.
(C) The filing of an appeal of the proposed assessment as provided in subsection (A) extends the time for assessment as provided in Section 12-54-85(G).
(D) After the protest is filed and the taxpayer has completed or refused any other internal administrative appeals procedures provided by the department, the taxpayer and department representative shall stipulate the facts and issues upon which they can agree, and may attempt to settle the case.
If the taxpayer fails to respond or participate in the process with the department representative, the department may view the appeal as abandoned and make a department determination using any information provided in accordance with Section 12-60-30(16)(c)(iii).
(E) (1) The department will make a department determination using the information provided by the taxpayer in accordance with Section 12-60-30(16)(c)(iii).
(2) A department determination adverse to the taxpayer must be in writing and must:
(a) be sent by first class mail or delivered to the taxpayer;
(b) explain the basis for the department's determination;
(c) inform the taxpayer of his right to request a contested case hearing; and
(d) explain that the taxes will be assessed in thirty days and payment demanded unless the taxpayer requests a contested case hearing.
Section 12-60-460. Upon exhaustion of his prehearing remedy, a taxpayer may seek relief from the department's determination by requesting a contested case hearing before the Administrative Law Judge Division or the DMV hearing officers, as appropriate. This request must be made within thirty days after the date the department's determination was sent by first class mail or delivered to the taxpayer. Requests for a hearing before the Administrative Law Judge Division must be made in accordance with its rules. Requests for a hearing before the DMV hearing officers must be made to the department representative.
Section 12-60-470. (A) A taxpayer may seek a refund of any state tax by filing a written claim for refund with the department. A claim for refund is timely filed if filed within the period specified in Section 12-54-85 even though the time for filing a protest under Section 12-60-450 has expired and no protest was filed.
(B) The refund claim must specify:
(1) the name, address, and telephone number of the taxpayer;
(2) the appropriate taxpayer identification number or numbers;
(3) the tax period or date for which the tax was paid;
(4) the nature and kind of tax paid;
(5) the amount which the taxpayer claims was erroneously paid;
(6) a statement of facts supporting the taxpayer's position;
(7) a statement outlining the reasons for the claim, including any law or other authority upon which the taxpayer relies; and
(8) any other relevant information that the department may reasonably require.
The department will make forms available which taxpayers may use to file a claim for refund.
(C) A person who acts as a collector and remitter of state taxes may claim a credit or refund of the tax collected only if the person establishes that he has paid the tax in question to the State, and
(1) repaid the tax to the person from whom he collected it; or
(2) obtained the written consent of the person from whom he collected the tax to the allowance of the credit or refund.
(D) The appropriate division of the department shall decide what refund is due, if any, and give the taxpayer written notice of its decision as soon as practicable after a claim has been filed.
(E) A taxpayer may appeal the division's decision by filing a written protest with the department following the procedures provided in Section 12-60-450. For purposes of complying with the provisions of Section 12-60-450, the written denial of any part of a claim for refund is the equivalent of a proposed assessment.
(F) Upon exhaustion of his prehearing remedy, a taxpayer may seek relief from the department's determination by requesting a contested case hearing before the Administrative Law Judge Division or the DMV hearing officers, as appropriate. This request must be made within thirty days after the date the department's determination was sent by first class mail or delivered to the taxpayer. Requests for a hearing before the Administrative Law Judge Division must be made in accordance with its rules. Requests for a hearing before the DMV hearing officers must be made to the department representative.
(G) Even if a taxpayer has not filed a claim for refund, if the department determines that money has been erroneously or illegally collected from a taxpayer or other person, the department, in its discretion, may, upon making a record in writing of its reasons, grant a refund to the taxpayer or other person.
(H) A claim for refund can be amended prior to, but not after, the expiration of the time for filing the claim for refund under Section 12-54-85(F). The claim as amended must be treated as if it were first filed when the amendment was filed, and the procedures and time periods provided by this section must begin again.
(I) A taxpayer who requests a contested case hearing as provided in Section 12-60-460 is considered to have elected his remedy and is denied the benefits of this section.
Section 12-60-480. When a taxpayer prevails on the merits in a lawsuit seeking a refund or abatement of a license fee or any tax based upon an allegation that the tax or fee has been imposed wrongfully as a matter of law, the department shall issue a refund to all similarly situated taxpayers who properly applied for a refund pursuant to the requirements of this chapter. A taxpayer is considered to have prevailed on the merits in a lawsuit only when a tax or license fee is refunded or abated as a result of a finding of law by a court of competent jurisdiction, and after the exhaustion of, or expiration of the time for making, all relevant appeals. A taxpayer must not be considered similarly situated if the taxpayer did not file a claim for refund within the period provided in Section 12-54-85.
Section 12-60-490. If a taxpayer is due a refund, the refund must be applied first against any amount of that same tax that is assessed and is currently due from the taxpayer. The remaining refund, if any, must then be applied against any other state taxes that have been assessed against the taxpayer and that are currently due, or offset as provided in Article 3, Chapter 54 of this title. If any excess remains, the taxpayer must be refunded the amount plus interest as determined in Section 12-54-25, or, at the taxpayer's request, it may be credited to future tax liabilities.
Section 12-60-500. If it is determined that a refund is due of any tax paid to, or collected by the State, the department shall issue its order to the State Treasurer to refund the taxes. Refunds must be paid in preference to other claims against the State Treasury. If the State Treasurer does not have in his custody or possession enough funds to pay a refund of taxes he shall request that the General Assembly appropriate the refund.
Section 12-60-510. Before a taxpayer may seek a determination of a tax liability by an Administrative Law Judge or DMV hearing officer under Section 12-60-460 or 12-60-470, he shall exhaust the prehearing remedy. If a taxpayer requests a contested case hearing before the Administrative Law Judge Division or DMV hearing officers without exhausting his prehearing remedy because he failed to file a protest, the administrative law judge or DMV hearing officer shall dismiss the action without prejudice. If the taxpayer failed to provide the department with the facts, law, and other authority supporting his position, he shall provide the department with the facts, law, and other authority he failed to present to the department earlier. The administrative law judge or DMV hearing officer shall then remand the case to the department for reconsideration in light of the new facts or issues unless the department elects to forego the remand.
Upon remand the department has thirty days, or a longer period ordered by the administrative law judge or DMV hearing officer, to consider the new facts and issues and amend its department determination. The department shall issue its amended department determination in the same manner as the original. The taxpayer has thirty days after the date the department's amended determination was sent by first class mail or delivered to the taxpayer to again request a contested case hearing. Requests for a hearing before the Administrative Law Judge Division must be made in accordance with its rules. Requests for a hearing before the DMV hearing officers must be made to the department representative. If the department fails to issue its amended department determination within thirty days of the date of the remand, or a longer period ordered by the administrative law judge or DMV hearing officer, the taxpayer can again request a contested case hearing. At the new hearing the facts, law, and other authority presented at the original hearing must be deemed to have been presented in a timely manner for purposes of exhausting the taxpayer's prehearing remedy. The statute of limitations remains suspended by Section 12-54-85(G) during this process.
Section 12-60-520. A taxpayer who requests a contested case hearing may elect to designate the action as a small claims case if no more than ten thousand dollars of taxes, including penalties, but not including interest, are in controversy at the time of filing the request for a contested case hearing. The designation must be made at the time the request for a contested case hearing is made and be included in the request. The decision of the administrative law judge or DMV hearing officer in an action designated as a small claims case is final and conclusive and may not be reviewed by any court. A case decided under this section may not be cited by either the department or any taxpayer in any future action and establishes no precedent except for the taxpayer involved and the tax period or periods in controversy. This section does not apply to actions that raise constitutional issues.
Section 12-60-910. (A) If the department finds that the assessment or the collection of a tax or a deficiency for any tax period is jeopardized in whole or in part by delay, the department may terminate the taxpayer's current tax period and immediately assess the tax for the current period and prior periods not barred by the statute of limitations including all interest, penalties, and other amounts provided by law. Any action by the department made under this subsection is a 'jeopardy assessment'.
(B) If a jeopardy assessment is made under subsection (A), notice of the jeopardy assessment must be provided to the taxpayer by any of the following means:
(1) personal delivery of the assessment to the taxpayer;
(2) mailing a copy of the assessment to the last known address of the taxpayer by first class mail; or
(3) any other means reasonably designed to provide notice to the taxpayer.
(C) A jeopardy assessment is immediately due and payable, and proceedings for collection may begin as soon as the jeopardy assessment is made.
(D) A taxpayer may obtain a stay of the collection for all or part of the jeopardy assessment by:
(1) posting a bond with the department equal to the amount of the assessment that will be stayed, including interest to the date of payment; or
(2) providing security in any amount the department considers necessary to secure all or part of the amount of the jeopardy assessment. The security required by the department cannot exceed twice the assessed amount for which the taxpayer seeks a stay.
(E) The department may stay collection at any time it finds that an assessment or the collection of a tax in whole or in part is no longer in jeopardy.
(F) The taxpayer may at any time waive any part or all of the stay of collection.
(G) Where collection of any part or all of the jeopardy assessment is stayed under this section, the period of limitation on any action to collect the assessment is tolled during the time of the stay.
(H) The bond or security must be reduced if:
(1) the taxpayer pays any part of the tax covered by the bond or security and the taxpayer requests the reduction. The reduction must be proportionate to the amount paid.
(2) the department abates any portion of the jeopardy assessment. The reduction in the bond or security must be proportionate to the amount abated.
Section 12-60-920. (A) Within five days after the day on which a jeopardy assessment is made, the department shall provide the taxpayer with a written statement of the information the department relied on in making the assessment.
(B) Within thirty days after the day on which the taxpayer is furnished the written statement described in subsection (A), or within thirty days after the last day of the period within which the statement is required to be furnished, the taxpayer may request a contested case hearing before the Administrative Law Judge Division. Requests for a hearing before the Administrative Law Judge Division must be made in accordance with its rules. The only issue for determination under this subsection is whether the jeopardy assessment is reasonable and appropriate.
(C) Within ten days after an action is commenced under subsection (B), the department shall file its response with the Administrative Law Judge Division. Within twenty days after the department's response or as soon thereafter as practicable, an administrative law judge shall determine whether or not the making of the jeopardy assessment is reasonable under the circumstances, and whether the amount so assessed or demanded as a result of the action taken under Section 12-60-910 is appropriate under the circumstances. The running of the ten-day and twenty-day periods begins on the day on which service is made on the department.
(D) If the administrative law judge determines that the making of the jeopardy assessment is unreasonable or that the amount assessed or demanded is inappropriate, he may order the department to abate the assessment, to redetermine, in whole or in part, the amount assessed or demanded, or to take other action as the judge finds appropriate.
(E) The decision made by the administrative law judge under this section is final and conclusive and may not be reviewed by any court.
(F) (1) In an action under subsection (B) involving the issue of whether the making of an assessment under Section 12-60-910 is reasonable under the circumstances, the burden of proof in respect to the issue is on the department.
(2) In an action under subsection (B) involving the issue of whether an amount assessed or demanded as a result of action taken under Section 12-60-910 is appropriate under the circumstances, the department shall provide a written statement containing any information on which its determination of the amount assessed was based, but the burden of proof in respect to the issue is on the taxpayer.
Section 12-60-1310. (A) If a division of the department denies a person any license that the department administers, or sends by first class mail or delivers a notice to the license holder that the division of the department shall suspend, cancel, or revoke a license administered by the department, then the person can appeal the division decision by filing a written protest with the department within thirty days of the denial, or proposed suspension, cancellation, or revocation. The department may extend the time for filing a protest at any time before the period has expired.
(B) The written protest must contain:
(1) the name, address, and telephone number of the person;
(2) the appropriate taxpayer, driver, or vehicle identification number or numbers, if any;
(3) the kind of license in dispute;
(4) a statement of facts supporting the person's position;
(5) a statement outlining the reasons for the appeal, including any law or other authority upon which the person relies; and
(6) any other relevant information the department may reasonably prescribe.
(C) After the protest is filed and the person has completed or refused any other internal administrative appeals procedures provided by the department, the person and department representative shall stipulate the facts and issues upon which they can agree, and may attempt to settle the case. If the person fails to respond or participate in the process with the department representative, the department may view the appeal as abandoned and make a department determination using any information provided in accordance with Section 12-60-30(16)(c)(iii).
(D) (1) The department shall make a department determination using the information provided by the person in accordance with Section 12-60-30(16)(c)(iii).
(2) A determination of the department adverse to the person must be in writing and must:
(a) be sent by first class mail or delivered to the person;
(b) explain the basis for the department's determination;
(c) inform the person of his right to request a contested case hearing; and
(d) explain that the license must not be issued, or the license must be suspended or revoked in thirty days unless the person requests a contested case hearing.
Section 12-60-1320. Upon exhaustion of his prehearing remedy, a person may seek relief from the department's determination by requesting a contested case hearing before the Administrative Law Judge Division or the DMV hearing officers, as appropriate. This request must be made within thirty days after the date the department's determination was sent by first class mail or delivered to the person. Requests for a hearing before the Administrative Law Judge Division must be made in accordance with its rules. Requests for a hearing before the DMV hearing officers must be made to the department representative.
Section 12-60-1330. Before a person may seek a determination by an administrative law judge or DMV hearing officer under Section 12-60-1320, he shall exhaust his prehearing remedy. If a person requests a contested case hearing before the Administrative Law Judge Division or DMV hearing officers without exhausting his prehearing remedy because he failed to file a protest, the administrative law judge or DMV hearing officer shall dismiss the action without prejudice. If the person failed to provide the department with the facts, law, and other authority supporting his position, he shall provide the department with the facts, law, and other authority he failed to present to the department earlier. The administrative law judge or DMV hearing officer shall then remand the case to the department for reconsideration in light of the new facts or issues unless the department elects to forego the remand. Upon remand the department has thirty days, or a longer period ordered by the administrative law judge or DMV hearing officer, to consider the new facts and issues and amend its department determination. The department shall issue its amended department determination in the same manner as the original. The person has thirty days after the date the department's amended determination was sent by first class mail or delivered to the person to again request a contested case hearing. Requests for a hearing before the Administrative Law Judge Division must be made in accordance with its rules. Requests for a hearing before the DMV hearing officers must be made to the department representative. If the department fails to issue its amended department determination within thirty days of the date of the remand, or a longer period ordered by the administrative law judge or DMV hearing officer, the person can again request a contested case hearing. At the new hearing the facts, law, and other authority presented at the original hearing must be deemed to have been presented in a timely manner for purposes of exhausting the person's prehearing remedy. The statute of limitations remains suspended by Section 12-54-85(G) during this process.
Section 12-60-1340. Anything else in this chapter notwithstanding, if the department determines that public health, safety, or welfare requires emergency action, it shall seek an emergency revocation order from the Administrative Law Judge Division, or the DMV hearing officers, as appropriate, pursuant to Section 1-23-370(c).
Section 12-60-1350. No provision in this chapter applies to, or has any effect on, any license suspended or revoked (1) by the Department of Public Safety, (2) by judicial decision or order, (3) where a statute requires the department or the Department of Public Safety to suspend or revoke a license, or (4) by other operation of law.
Section 12-60-1710. The procedures provided in this article for appealing property tax assessments apply to all property tax assessments made for real or personal property tax purposes.
Section 12-60-1720. The department shall prescribe rules, procedures, forms, and instructions it considers appropriate and that are consistent with this article. Property tax assessors, auditors, and taxpayers shall comply with the department's regulations, rules, and procedures, and shall use the forms the department prescribes.
Section 12-60-1730. A property taxpayer may appeal any property tax assessment or denial of exemption if a written protest is filed in accordance with this article. All property tax assessors shall notify taxpayers of their right to appeal and of the applicable time limitations. The department shall provide protest forms, and the property tax assessor shall make the forms available to property taxpayers. A property taxpayer's use of the department's protest forms is not mandatory.
Section 12-60-1740. If it is determined that any tax in excess of the amount due was paid to or collected by a county, municipality, or other political subdivision, the treasurer within thirty days of the final determination shall refund the taxes and penalties, if any, so paid. The refund must be paid in preference to other claims against the county, municipality, or other political subdivision together with interest determined in accordance with Section 12-54-25. The full faith and credit of the county, municipality, or other political subdivision, as the case may be, is pledged as security for the funds. A county treasurer may refund the tax from current tax collections of the county, municipality, or other political subdivision if the treasurer collected and distributed the incorrectly collected tax for the county, municipality, or other political subdivision. When the treasurer has no current taxes of the county, municipality, or other political subdivision or when the treasurer did not collect the tax, notice of the approved refund must be transmitted to the entity or entities that received or collected the tax, and that entity or entities shall provide for the refund from other sources. If a treasurer does not have available the necessary funds, he shall report the refund due to the governing body of the appropriate political subdivision, and the governing body shall provide for the payment.
Section 12-60-1750. Notwithstanding any other provision of law, no refund of property taxes must be given:
(1) for a property tax exemption requiring an application, unless the application was timely filed; or
(2) for errors in valuation, unless the assessment was appealed in accordance with Section 12-60-2110, 12-60-2510, or 12-60-2910, as appropriate. For the purposes of this item, the taxation of exempt property is not an error in valuation.
Section 12-60-1760. (A) The county shall pay the reasonable attorney's fees, expenses, damages, and costs resulting from defending an action brought against a county officer for performing or attempting to perform a duty imposed on him by this title if the plaintiff prevails in the action and it affects the interest of the county. The county auditor shall ratably apportion the fees, expenses, damages, and costs among all parties, except the State, interested in the revenue involved in the action.
(B) If an action involves only a municipal levy, the municipality shall pay the attorney's fees, expenses, damages, and costs which may be awarded in the action. In such an action, a county auditor or treasurer may cause a municipality interested in the revenue involved in an action to be made a party to the action. The administrative law judge or the court in which the action is pending shall join the municipality as a party.
Section 12-60-1770. A taxpayer who requests a contested case hearing before the Administrative Law Judge Division pursuant to this article may avail himself of the small claims case provisions of Section 12-60-520 if the case otherwise meets the requirements of that section. In an action commenced by a county assessor or auditor, the taxpayer in his response to the county assessor's or auditor's request, may designate the case a small claims case if no more than ten thousand dollars of taxes and penalties, not including interest, are in controversy at the time the taxpayer's response is made.
Section 12-60-2110. In the case of property tax assessments made by a division of the department, protests must be filed within thirty days after the date of the property tax assessment notice. If the division does not send a taxpayer a property tax assessment notice, a protest must be filed within thirty days after the tax notice is mailed to the taxpayer. If a division of the department denies a property tax exemption, a protest must be filed within thirty days after the date the notice of denial is mailed to the taxpayer.
Section 12-60-2120. (A) A property taxpayer may appeal a property tax assessment proposed by a division of the department by filing a written protest with the department.
(B) A property taxpayer may protest any denial of a tax exemption by the department for property he believes is exempt from property tax by filing a written protest with the department.
(C) The protest of property taxes under this section must be mailed or delivered to either the director, or his designee, within the time limits provided in Section 12-60-2110, and the protest must include the information required in Section 12-60-450(B) and also the fair market value, special use value, if applicable, and property classification of the property the taxpayer believes is correct. If the protest claims the property is exempt, the protest must state the basis on which exemption is claimed.
(D) All appeals must be conducted as provided in Section 12-60-450(C) through (E).
Section 12-60-2130. A property taxpayer or the county assessor who disagrees with the department determination may request a contested case hearing before the Administrative Law Judge Division if he files an action within thirty days of the date of the department's determination. Requests for a hearing before the Administrative Law Judge Division must be made in accordance with its rules. If a taxpayer requests a contested case hearing before the Administrative Law Judge Division without exhausting his prehearing remedy because he failed to file a protest, the administrative law judge shall dismiss the action without prejudice. If the taxpayer failed to provide the department with the facts, law, and other authority supporting his position, he shall provide the department with the facts, law, and other authority he failed to present to the department earlier. The administrative law judge shall then remand the case to the department for reconsideration in light of the new facts or issues unless the department elects to forego the remand.
Upon remand the department will have thirty days, or a longer period ordered by the administrative law judge, to consider the new facts and issues and amend its department determination. The department shall issue its amended department determination in the same manner as the original. The taxpayer has thirty days after the date the department's amended determination was sent by first class mail or delivered to the taxpayer to again request a contested case hearing. Requests for a hearing before the Administrative Law Judge Division must be made in accordance with its rules. If the department fails to issue its amended department determination within thirty days of the date of the remand, or a longer period ordered by the administrative law judge, the taxpayer can again request a contested case hearing. At the new hearing the facts, law, and other authority presented at the original hearing must be deemed to have been presented in a timely manner for purposes of exhausting the taxpayer's prehearing remedy. The statute of limitations remains suspended by Section 12-54-85(G) during this process.
Section 12-60-2140. (A) If it is reasonably expected that the appeal will not be resolved by December thirty-first of the tax year, the department shall notify the auditor of the county where the property is located to adjust the property tax assessment of property under protest to eighty percent of the protested property tax assessment, or any valuation greater than eighty percent agreed to in writing by the taxpayer, and enter the adjusted property tax assessment on the tax duplicate. The tax must be paid as in other cases.
(B) After a final determination, if the property tax assessment is greater than the adjusted property tax assessment, a corrected property tax assessment must be made and entered. Interest determined in accordance with Section 12-54-25 must be collected in the same manner as the tax.
(C) After a final determination, if the property tax assessment is less than the adjusted property tax assessment, a corrected property tax assessment must be made and entered. The overpayment of tax must be refunded together with interest determined in accordance with Section 12-54-25 on the overpayment.
(D) For purposes of this section, the 'final determination' includes the decision of the Administrative Law Judge Division or court if the property tax assessment was heard by the Administrative Law Judge Division or appealed to a court as provided in this subarticle.
Section 12-60-2150. (A) Subject to the limitations in Section 12-60-1750, and within the time limitation of Section 12-54-85(F), a property taxpayer may seek a refund of property taxes paid and assessed by the department by filing a claim for refund with the department if it originally assessed the property or the taxpayer believes the property is exempt, other than from the homestead exemption, from property taxes.
(B) The department shall notify the counties affected by the claim for refund. A county auditor, upon notification, shall notify any affected municipalities or other political subdivisions.
(C) The claim for refund under this section must be mailed or delivered to the department, and must include the information required in Section 12-60-450(B), the fair market value, special use value, if applicable, and property classification of the property the taxpayer believes correct. If the protest claims the property is exempt, the protest must state the basis on which exemption is claimed.
(D) The appropriate division of the department shall determine what refund is due, if any, and give the taxpayer written notice of its determination as soon as practicable after a claim has been filed.
(E) A taxpayer may appeal the division's decision by filing a written protest with the department following the procedures provided in Section 12-60-2110. For purposes of complying with the provisions of Section 12-60-2110, the written denial of any part of a claim for refund is the equivalent of a property tax assessment notice.
(F) The department shall consider the claim, determine the correct property tax assessment, and issue any necessary orders. All appeals before the department must be conducted as provided in Section 12-60-450(C) through (E).
(G) Even if a taxpayer has not filed a claim for refund, where no question of fact or law is involved, and it appears from the record that money has been erroneously or illegally collected from a taxpayer or other person under a mistake of fact or law, the department may, subject to the limitations in Section 12-60-1750, within the period specified in Section 12-54-85 and upon making a record in writing of its reasons, order a refund to the taxpayer or other person.
(H) A property taxpayer or the county assessor who disagrees with the department determination may request a contested case hearing before the Administrative Law Judge Division if he files a request in accordance with the Administrative Law Judge Division rules within thirty days of the date of the department's determination.
If a taxpayer requests a contested case hearing before the Administrative Law Judge Division without exhausting his prehearing remedy because he failed to file a protest, the administrative law judge shall dismiss the action without prejudice. If the taxpayer failed to provide the department with the facts, law, and other authority supporting his position, he shall provide the department with the facts, law, and other authority he failed to present to the department earlier. The administrative law judge shall then remand the case to the department for reconsideration in light of the new facts or issues unless the department elects to forego the remand.
Upon remand the department has thirty days, or a longer period ordered by the administrative law judge, to consider the new facts and issues and amend its department determination. The department shall issue its amended department determination in the same manner as the original. The taxpayer has thirty days after the date the department's amended determination was sent by first class mail or delivered to the taxpayer to again request a contested case hearing. Requests for a hearing before the Administrative Law Judge Division must be made in accordance with its rules. If the department fails to issue its amended department determination within thirty days of the date of the remand, or a longer period ordered by the administrative law judge, the taxpayer can again request a contested case hearing. At the new hearing the facts, law, and other authority presented at the original hearing must be deemed to have been presented in a timely manner for purposes of exhausting the taxpayer's prehearing remedy. The statute of limitations remains suspended by Section 12-54-85(G) during this process.
Section 12-60-2510. (A) (1) In the case of property tax assessments made by the county assessor, (a) whenever the assessor increases the fair market or special use value in making a property tax assessment by one thousand dollars or more, or (b) whenever the first property tax assessment is made on the property by a county assessor, the assessor, on or before July first in the year in which the property tax assessment is made, or as soon thereafter as practical, shall send the taxpayer a property tax assessment notice. In years when real property is appraised and assessed under a county equalization program, substantially all property tax assessment notices must be mailed by July first. In these reassessment years, if substantially all of the tax assessment notices are not mailed by July first, the prior year's property tax assessment must be the basis for all property tax assessments for the current tax year. A property tax assessment notice under this subsection must be in writing and must include:
(a) the fair market value;
(b) the special use value, if applicable;
(c) the assessment ratio;
(d) the property tax assessment;
(e) the percentage change over the prior market value, if there is no change in use or physical characteristics of the property;
(f) the number of acres or lots;
(g) the location of the property;
(h) the tax map number; and
(i) the appeal procedure.
(2) The notice must be served upon the taxpayer personally or by mailing it to the taxpayer at his last known place of residence which may be determined from the most recent listing in the applicable telephone directory, the department's motor vehicle registration list, county treasurer's records, or official notice from the property taxpayer.
(3) In years when there is a notice of property tax assessment, the property taxpayer must, within thirty days after the assessor mails the property tax assessment notice, give the assessor written notice of objection to one or more of the following: the fair market value, the special use value, the assessment ratio, and the property tax assessment.
(4) In years when there is no notice of property tax assessment, the property taxpayer must, by March first, give the assessor written notice of objection to one or more of the following: the fair market value, the special use value, the assessment ratio, and the property tax assessment. The failure to serve written notice of objection by March first is a waiver of the taxpayer's right of protest for that tax year, and the assessor may not review any request filed after March first.
(B) The department shall prescribe a standard property tax assessment notice designed to contain the information required in subsection (A) in a manner that may be easily understood.
Section 12-60-2520. (A) A property taxpayer may object to a property tax assessment made by a county assessor by requesting in writing to meet with the assessor within the time limits provided in Section 12-60-2510. This written request is a notice of objection for purposes of this subarticle.
(B) Within thirty days of the date of the request for a meeting or as soon thereafter as practical, the assessor shall schedule a conference with the property taxpayer. If the matter is not resolved at the conference, the assessor shall advise the property taxpayer of the right to protest and provide the taxpayer a form on which to file the protest. The property taxpayer has thirty days after the date of the conference to file a written protest with the assessor. The protest must contain:
(1) the name, address, and telephone number of the property taxpayer;
(2) a description of the property in issue;
(3) a statement of facts supporting the taxpayer's position;
(4) a statement outlining the reasons for the appeal, including any law or other authority, upon which the taxpayer relies; and
(5) the value and classification which the property taxpayer considers the fair market value, special use value, if applicable, and the proper classification.
The taxpayer may use the form prepared by the department, but use of the form is not mandatory.
(C) The assessor shall respond to the written protest and the response must:
(1) be in writing;
(2) be mailed to the property taxpayer by first class mail within thirty days of the date of receipt of the property taxpayer's protest or as soon thereafter as practical;
(3) include a statement of the initial property tax assessment and the redetermined property tax assessment;
(4) state that the redetermined property tax assessment will become final if the property taxpayer does not appeal the property tax assessment to the county board of assessment appeals; and
(5) inform the taxpayer of procedures for all further appeals.
(D) The assessor may amend, modify, or rescind any property tax assessment, except claims relating to property tax exemptions.
(E) Each protest and each response must be filed and maintained at the office of the assessor for four years, and must be made available for examination and copying by any property taxpayer, at the taxpayer's expense pursuant to Chapter 4 of Title 30, the Freedom of Information Act.
Section 12-60-2530. (A) Within thirty days after the date of the county assessor's response provided in Section 12-60-2520, a property taxpayer may appeal a real property tax assessment to the county board of assessment appeals. The board may rule on any timely appeal relating to the correctness of any of the elements of the property tax assessment, and also other relevant claims of a legal or factual nature, except claims relating to property tax exemptions. Conferences held by the board are subject to any rules prescribed for the county boards of assessment appeals by the Administrative Law Judge Division. The assessor may extend the time period for filing a taxpayer's appeal if the request for an extension is received by the assessor within thirty days of the date of the county assessor's response provided in Section 12-60-2520.
(B) An appeal to the board begins by giving written notice of intent to appeal to the assessor.
(C) A conference on the appeal must be conducted by the board within thirty days after the date of receiving a notice of appeal, or as soon thereafter as practical. The board shall:
(1) set the place, date, and time for the conference;
(2) give the assessor and the property taxpayer at least thirty days' written notice of the conference;
(3) advise the property taxpayer that all evidence must be presented at the conference; and
(4) have the authority and jurisdiction to enter a default decision if either the property taxpayer or the assessor fails to appear at the conference, if proper notice of the conference was given. If a default decision is entered against the property taxpayer for failure to appear at the conference, the property tax assessment becomes a final property tax assessment. A default order entered against the assessor for failure to appear at the conference results in a final property tax assessment based on the value stated in the property taxpayer's written protest. However, the board may grant a continuance and refrain from entering a default order upon good cause shown by any party.
(D) The intervention by an interested person not a party to the action is allowed where:
(1) the intervenor has a legal or equitable interest in the property which is the subject of the property tax assessment;
(2) the intervention is not prevented by any applicable statute of limitations and the intervenor has exhausted his prehearing remedies;
(3) the disposition of the action could, as a practical matter, impede protection of that interest; and
(4) the intervenor's interest is not being adequately represented by the existing parties, and could be impeded, as a practical matter, if intervention is denied.
(E) Each appeal must be considered by all board members present at a meeting. The lesser of a majority of the members or three members of the board is a quorum, unless the parties agree to a lesser number.
(F) At least fifteen days before the date of the conference, the assessor shall file with the board:
(1) a copy of the original property tax assessment for the subject property;
(2) the written protest of the property taxpayer;
(3) a written response to the taxpayer's protest; and
(4) copies of documents, including appraisals, property sales, and a brief description of other evidence to be presented by him.
Copies of the documents filed with the board must be mailed or delivered to the property taxpayer at the same time.
(G) At least fifteen days before the date of the conference, the property taxpayer shall file with the board copies of documents, including appraisals, property sales, and a brief description of other evidence to be presented. Copies of the documents and lists must be mailed or delivered to the assessor at the same time. The requirement that the property taxpayer file the material with the board and mail or deliver it to the assessor may be waived by the board.
(H) At least seven days before the date of the conference, the parties may file with the board any response each may have to the information filed by the other. This material must be mailed or delivered to the other party at the same time.
(I) The conference must be held as follows:
(1) Conferences are open to the public.
(2) The board may meet in closed session to consider evidence presented at the conference.
(3) The assessor shall explain the property tax assessment and his response to the taxpayer's written protest.
(4) The assessor may provide the board with evidence to support the property tax assessment.
(5) The property taxpayer shall state his reasons for protesting the property tax assessment.
(6) The property taxpayer may provide the board with evidence to support amending, modifying, or rescinding the property tax assessment.
(7) A person intervening as a party in the appeal may state his position and present evidence in support of his position.
(8) The assessor may rebut information and arguments presented by the taxpayer or intervenor.
(9) The property taxpayer and intervenors, if any, may rebut information and arguments presented by the assessor.
(10) Any member of the board may question the property taxpayer, the assessor, and anyone else providing information at the conference. Any member of the board may request additional information.
(J) After the conference, the board shall issue a decision based upon the evidence before it as follows:
(1) The decision must be made by a majority vote of the board members present at the conference. In case of a tie, the assessor's determination is upheld.
(2) At the conclusion of the conference, the decision may be announced orally or it may be reserved for consideration. In either event, the board shall mail a written decision to the parties within fifteen days after the date of the conference, or as soon thereafter as practical.
(3) The written decision of the board shall:
(a) explain the basis for the decision;
(b) state that if the decision is not appealed, it must be certified to the county auditor for entry upon the property tax assessment rolls or tax duplicate; and
(c) inform the parties of their right to request a contested case hearing before the Administrative Law Judge Division.
Section 12-60-2540. (A) Within thirty days after the date of the board's written decision, a property taxpayer or county assessor may appeal a property tax assessment made by the board by requesting a contested case hearing before the Administrative Law Judge Division in accordance with the rules of the Administrative Law Judge Division.
(B) If a taxpayer requests a contested case hearing before the Administrative Law Judge Division without exhausting his prehearing remedy because he failed to file a protest or attend the conference with the county board of assessment appeals, the administrative law judge shall dismiss the action without prejudice. If the taxpayer failed to provide the county board with the facts, law, and other authority supporting his position, he shall provide the representative of the county at the hearing with the facts, law, and other authority he failed to present to the county board earlier. The administrative law judge shall then remand the case to the county board for reconsideration in light of the new facts or issues unless the representative of the county at the hearing elects to forego the remand.
Upon remand the county board has thirty days, or a longer period ordered by the administrative law judge, to consider the new facts and issues and amend its decision. The county board shall issue its amended decision in the same manner as the original. The taxpayer has thirty days after the date the county board 's decision was mailed or delivered to the taxpayer to again request a contested case hearing. Requests for a hearing before the Administrative Law Judge Division must be made in accordance with its rules. If the county board fails to issue its amended decision within thirty days of the date of the remand, or a longer period ordered by the administrative law judge, the taxpayer can again request a contested case hearing. At the new hearing the facts, law, and other authority presented at the original hearing must be deemed to have been presented in a timely manner for purposes of exhausting the taxpayer's prehearing remedy. The statute of limitations remains suspended by Section 12-54-85(G) during this process.
Section 12-60-2550. (A) If it is reasonably expected that the written protest or appeal will not be resolved by December thirty-first of the tax year, the county assessor shall notify the auditor to adjust the property tax assessment of the property under protest to eighty percent of the protested property tax assessment, or any valuation greater than eighty percent agreed to in writing by the taxpayer, and enter the adjusted property tax assessment on the tax duplicate. The tax must be paid as in other cases.
(B) After final review of the protest or appeal, if the property tax assessment is greater than the adjusted property tax assessment, a corrected property tax assessment must be made and entered. Interest determined in accordance with Section 12-54-25 must be collected in the same manner as the tax.
(C) After final review of the protest or appeal, if the property tax assessment is less than the adjusted property tax assessment, a corrected property tax assessment must be made and entered. The overpayment of tax must be refunded together with interest determined in accordance with Section 12-54-25.
(D) For purposes of this section the 'final review of the protest or appeal' includes the final decision of the Administrative Law Judge Division or court with respect to the property tax assessment if the property tax assessment was heard by the Administrative Law Judge Division or appealed to a court as provided in this subarticle.
Section 12-60-2560. (A) Subject to the limitations in Section 12-60-1750, and within the time limitation of Section 12-54-85(F), a property taxpayer may seek a refund of real property taxes assessed by the county assessor and paid, other than taxes paid on property the taxpayer claims is exempt, by filing a claim for refund with the county assessor who made the property tax assessment for the property for which the tax refund is sought.
The assessor, upon receipt of a claim for refund, shall immediately notify the county treasurer and the county auditor for the county from which the refund is sought. The majority of these three officials shall determine the taxpayer's refund, if any, and shall notify the taxpayer in writing of their decision.
(B) Within thirty days after the decision is mailed to the taxpayer on the claim for refund, a property taxpayer may appeal the decision to the county board of assessment appeals. The board may rule on any timely refund appeal relating to the correctness of the property tax assessment. Conferences conducted by the board are pursuant to the same rules and procedures provided in Section 12-60-2530 except that a taxpayer's denied claim for refund is considered the assessor's response to a protest of property tax assessment.
(C) Within thirty days after the board's decision is mailed to the taxpayer, a property taxpayer or county assessor may appeal the decision issued by the board by requesting a contested case hearing before the Administrative Law Judge Division. Requests for a hearing before the Administrative Law Judge Division must be made in accordance with its rules.
If a taxpayer requests a contested case hearing before the Administrative Law Judge Division without exhausting his prehearing remedy because he failed to file a claim for refund or attend the conference with the county board of assessment appeals, the administrative law judge shall dismiss the action without prejudice. If the taxpayer failed to provide the county board with the facts, law, and other authority supporting his position, he shall provide the representative of the county at the hearing with the facts, law, and other authority he failed to present to the county board earlier. The administrative law judge shall then remand the case to the county board for reconsideration in light of the new facts or issues unless the representative of the county at the hearing elects to forego the remand.
Upon remand the county board has thirty days, or a longer period ordered by the administrative law judge, to consider the new facts and issues and amend its decision. The county board shall issue its amended decision in the same manner as the original. The taxpayer has thirty days after the date the county board's decision was mailed or delivered to the taxpayer to again request a contested case hearing. Requests for a hearing before the Administrative Law Judge Division must be made in accordance with its rules. If the county board fails to issue its amended decision within thirty days of the date of the remand, or a longer period ordered by the administrative law judge, the taxpayer can again request a contested case hearing. At the new hearing the facts, law, and other authority presented at the original hearing must be deemed to have been presented in a timely manner for purposes of exhausting the taxpayer's prehearing remedy. The statute of limitations remains suspended by Section 12-54-85(G) during this process.
Section 12-60-2910. (A) A property taxpayer may object to a personal property tax assessment or a denial of a homestead exemption made by the county auditor by requesting in writing to meet with the auditor within thirty days after the tax notice is mailed.
(B) Within thirty days of the request for a meeting, or as soon thereafter as practical, the auditor shall schedule a conference with the taxpayer. If the matter is not resolved at the conference, the auditor shall advise the taxpayer of the right to protest and provide the taxpayer a form on which to file the protest. The taxpayer shall file with the auditor a written protest within thirty days after the date of the conference. The protest shall contain:
(1) the name, address, and phone number of the taxpayer;
(2) a copy of the tax notice or a description of the property including the receipt number of the tax notice;
(3) a statement of facts supporting the taxpayer's position;
(4) a statement outlining the reasons for the appeal, including any law or other authority upon which the taxpayer relies; and
(5) the value which the taxpayer considers the fair market value of the property.
The taxpayer may use the form provided by the auditor, but is not required to use this form.
(C) The auditor shall respond to the written protest and the response must:
(1) be in writing;
(2) be mailed to the taxpayer by first class mail within thirty days of receipt of the taxpayer's protest or as soon thereafter as practical;
(3) if applicable, include a statement of the initial personal property tax assessment and the redetermined personal property tax assessment, including the recalculated fair market value;
(4) state that a recalculated personal property tax assessment will be made, or the auditor's decision on the homestead exemption will become final, if the taxpayer does not request a contested case hearing before the Administrative Law Judge Division; and
(5) inform the taxpayer of his right to request a contested case hearing before the Administrative Law Judge Division.
(D) The auditor may amend, modify, or rescind any property tax assessment, except claims relating to property tax exemptions, other than the homestead exemption.
(E) Each protest and each response must be filed and maintained at the office of the auditor for four years, and must be made available for examination and copying by any property taxpayer at the taxpayer's expense pursuant to Chapter 4 of Title 30, the Freedom of Information Act.
Section 12-60-2920. (A) Within thirty days after the date of the county auditor's response provided in Section 12-60-2910, a taxpayer may appeal a personal property tax assessment, or denial of a homestead exemption, by requesting a contested case hearing before the Administrative Law Judge Division in accordance with its rules.
(B) If a taxpayer requests a contested case hearing before the Administrative Law Judge Division without exhausting his prehearing remedy because he failed to file a protest or meet with the auditor, the administrative law judge shall dismiss the action without prejudice. If the taxpayer failed to provide the auditor with the facts, law, and other authority supporting his position, he shall provide the representative of the county at the hearing with the facts, law, and other authority he failed to present to the auditor earlier. The administrative law judge shall then remand the case to the auditor for reconsideration in light of the new facts or issues unless the representative of the county at the hearing elects to forego the remand.
Upon remand the auditor has thirty days, or a longer period ordered by the administrative law judge, to consider the new facts and issues and amend its decision. The auditor shall issue his amended decision in the same manner as the original. The taxpayer has thirty days after the date the auditor's decision was mailed or delivered to the taxpayer to again request a contested case hearing. Requests for a hearing before the Administrative Law Judge Division must be made in accordance with its rules. If the auditor fails to issue its amended decision within thirty days of the date of the remand, or a longer period ordered by the administrative law judge, the taxpayer can again request a contested case hearing. At the new hearing the facts, law, and other authority presented at the original hearing must be deemed to have been presented in a timely manner for purposes of exhausting the taxpayer's prehearing remedy. The statute of limitations remains suspended by Section 12-54-85(G) during this process.
Section 12-60-2930. (A) After final review of the protest, if the property tax assessment is greater than the adjusted property tax assessment, a corrected property tax assessment must be made and entered. Interest determined in accordance with Section 12-54-25 must be collected in the same manner as the tax.
(B) After final review of the protest, if the property tax assessment is less than the adjusted property tax assessment, a corrected property tax assessment must be made and entered. The overpayment of tax must be refunded together with interest determined in accordance with Section 12-54-25.
(C) For purposes of this section the 'final review of the protest' includes the final decision of the Administrative Law Judge Division or court with respect to the property tax assessment if the property tax assessment was heard by the Administrative Law Judge Division or appealed to a court as provided in this subarticle.
Section 12-60-2940. (A) Subject to the limitations in Section 12-60-1750, and within the time limitation of Section 12-54-85(F), a property taxpayer may seek a refund of property taxes assessed by the county auditor and paid, other than taxes paid on property the taxpayer claims is exempt unless the exemption is the homestead exemption, by filing a claim for refund with the county auditor who made the personal property tax assessment on the property for which the tax refund is sought. The auditor upon receipt of a claim for refund shall immediately notify the county treasurer and county assessor. A majority of these three officials shall determine the taxpayer's refund, if any, and shall notify the taxpayer in writing of their decision.
(B) A taxpayer may appeal the decision by requesting a contested case hearing before the Administrative Law Judge Division in accordance with its rules within thirty days of the written denial of the claim for refund.
(C) If a taxpayer requests a contested case hearing before the Administrative Law Judge Division without exhausting his prehearing remedy because he failed to file a claim for refund, the administrative law judge shall dismiss the action without prejudice. If the taxpayer failed to provide the auditor with the facts, law, and other authority supporting his position, he shall provide the representative of the county at the hearing with the facts, law, and other authority he failed to present to the auditor earlier. The administrative law judge shall then remand the case to the three county officials for reconsideration in light of the new facts or issues unless the representative of the county at the hearing elects to forego the remand.
Upon remand the three county officials have thirty days, or a longer period ordered by the administrative law judge, to consider the new facts and issues and amend their decision. The three county officials shall issue their amended decision in the same manner as the original. The taxpayer has thirty days after the date the taxpayer was notified of the amended decision to again request a contested case hearing. Requests for a hearing before the Administrative Law Judge Division must be made in accordance with its rules. If the three county officials fail to issue their amended decision within thirty days of the date of the remand, or a longer period ordered by the administrative law judge, the taxpayer can again request a contested case hearing. At the new hearing the facts, law, and other authority presented at the original hearing must be deemed to have been presented in a timely manner for purposes of exhausting the taxpayer's prehearing remedy. The statute of limitations remains suspended by Section 12-54-85(G) during this process.
Section 12-60-3310. A party permitted to request a contested case hearing with the Administrative Law Judge Division shall make his request and serve it on opposing parties in accordance with rules established by the Administrative Law Judge Division. A party requesting a contested case hearing before the DMV hearing officers, within the time set forth in this chapter, shall make the request in writing to the department representative.
Section 12-60-3320. In order to increase the efficiency and reduce the costs of contested cases, all parties to a contested case hearing, in good faith, shall do their best to stipulate the facts and issues upon which they can agree.
Section 12-60-3330. In view of the desirability of consistent property tax treatment throughout the State and of the department's oversight of county property tax matters, the administrative law judge can request the participation of the department in any case before it which arose from a property tax assessed by a county assessor or county auditor, and the department may intervene at the administrative law judge level in any case which arose from a property tax assessed by a county assessor or county auditor.
Section 12-60-3340. Contested case hearings must be without a jury and, except as otherwise provided by this chapter, must be held in accordance with Chapter 23 of Title 1. Contested case hearings held by the Administrative Law Judge Division must be heard in accordance with its rules.
Section 12-60-3350. In any action covered by this chapter, no costs or disbursements may be charged or allowed to either party, except for the service of process and the attendance of witnesses.
Section 12-60-3360. The DMV hearing officers shall make available to the public copies of decisions made by them in actions covered by this chapter edited to delete medical or other confidential information. The Administrative Law Judge Division shall make its decisions available to the public in accordance with Section 1-23-600.
Section 12-60-3370. Except as provided below, a taxpayer shall pay, or post a bond for, all taxes, including interest, penalties, and other amounts determined to be due by the administrative law judge or DMV hearing officer before appealing the decision to the circuit court. For property tax cases covered by Section 12-60-2140 or 12-60-2550, the taxpayer need only pay the amount assessed under the appropriate section.
Section 12-60-3380. Except as otherwise provided in this chapter, a party may appeal a decision of the Administrative Law Judge Division or the DMV hearing officers to the circuit court in Richland County except that a resident of this State may elect to bring the action in the circuit court for the county of his residence. Appeals of Administrative Law Judge Division decisions must be made in accordance with Section 1-23-610(B). Appeals of DMV hearing officers must be made by filing a petition with the circuit court and serving the petition on the opposing parties not more than thirty days after the party received the decision and order of the judge or hearing officer.
Section 12-60-3390. If a taxpayer brings an action covered by this chapter in circuit court, other than an appeal of an administrative law judge decision or DMV hearing officer decision, the circuit court shall dismiss the case without prejudice."
B. Article 3, Chapter 31, Title 12 of the 1976 Code is amended by adding:
"Section 12-31-290. A person who operates or causes to be operated on any highway in this State any motor vehicle that does not carry a registration card required by this chapter, or any motor vehicle that does not display, in the manner prescribed by this chapter or by the department, the identification marker required by this chapter, is guilty of a misdemeanor and, upon conviction, must be punished by a fine of not more than one hundred dollars. Each day's operation in violation of any provision of this section constitutes a separate offense."
C. Article 1, Chapter 54, Title 12 of the 1976 Code is amended by adding:
"Section 12-54-25. (A) If any tax is not paid when due, interest is due on the unpaid portion from the time the tax was due until paid in its entirety. For administrative convenience, the department may waive up to fifteen days' interest.
(B) For purposes of this section, a tax is due on the last day provided for its payment, without regard for any extension of time for payment and without regard for or to any assessment under Section 12-60-910. Stamp taxes and any other tax for which no payment date is provided are due on the day the liability arises.
(C) Any tax refunded or credited must include interest on the amount of the credit or refund from the later of the date the tax was paid or the original due date of the return to the date the refund was sent or delivered to the taxpayer or the credit made. If any overpayment of tax imposed by this title is refunded within seventy-five days after the last day prescribed for filing the tax return, determined without regard to any extension of time for filing the return, or, in the case of a return filed after the last date, is refunded within seventy-five days after the date the return is filed, no interest is allowed under this subsection on the overpayment. If the taxpayer files a claim for a credit or refund for any overpayment of tax, and the overpayment is refunded within seventy-five days after the claim is filed, no interest is allowed on the overpayment from the date the claim is filed until the day the refund is made.
(D) Except as preempted or superseded by federal law or inter-governmental compact such as the International Fuel Tax Agreement, the rate of interest on underpayments and overpayments is established by the department in the same manner and at the same time as the underpayment rate provided in Internal Revenue Code Sections 6621 and 6622."
D. (1) Article 1, Chapter 54, Title 12 of the 1976 Code is amended by adding:
"Section 12-54-85. (A) Except as otherwise provided in this section, the amount of taxes or fees due under laws administered by the department must be determined and assessed within thirty-six months from the date the return or document was filed or due to be filed, whichever is later.
(B) Except as otherwise provided in this section, if the tax or fee is not required to be remitted with a return or document, the amount of taxes or fees due the State of South Carolina under laws administered by the department must be determined and assessed within thirty-six months after the date on which any part of the tax or fee was paid.
(C) The department may determine and assess taxes and fees after the thirty-six month limitation if:
(1) In the case of income, estate and generation skipping transfer taxes, the taxes are assessed within one hundred eighty days of receiving notice from the Internal Revenue Service of a final determination of a tax adjustment made by the Internal Revenue Service.
(2) There is fraudulent intent to evade the taxes or fees.
(3) The taxpayer failed to file a return or document as required by law.
(4) There is a twenty percent understatement of the total taxes and fees required to be shown on the return or document. The taxes or fees in this case may be assessed at any time within seventy-two months from the date the return or document was filed or due to be filed, whichever is later.
(5) The person liable for any taxes or fees administered by the department consents in writing, before the expiration of the time prescribed in this section for assessing taxes or fees due, to the assessment of the taxes or fees after the time prescribed by this section.
(D) Every corporation shall notify the department in writing of all changes in taxable income reported to the Internal Revenue Service when the taxable income is changed by the Internal Revenue Service. Notification to the department must be made within thirty days after a final determination is received from the Internal Revenue Service. Notification of adjustments made by the Internal Revenue Service must be made under separate cover from any return filed or due to be filed with the department.
Notwithstanding any restrictions on filing a claim for refund provided in subsection (F) below, a corporation may file a claim for refund resulting from an overpayment due to changes in taxable income made by the Internal Revenue Service within thirty days from the date the Internal Revenue Service changes the taxable income.
(E) No tax may be collected by levy, warrant for distraint, or proceedings in court, unless (1) the levy, warrant for distraint, or proceedings in court were begun within ten years after the assessment of the tax, (2) the taxpayer has agreed to extend this period, or (3) the running of this period is suspended in accordance with this section.
(F) (1) Except as provided in subsection (D) above, claims for credit or refund must be filed within three years of the time the return was filed, or two years from the date of payment, whichever is later. If no return was filed, a claim for refund must be filed within two years from the date of payment.
(2) If the claim was filed by the taxpayer during the three-year period prescribed in item (1), the amount of the credit or refund may not exceed the portion of the tax paid within the period, immediately preceding the filing of the claim, equal to three years plus the period of any extension of time for filing the return.
(3) If the claim was not filed within the three-year period, the amount of the credit or refund may not exceed the portion of the tax paid during the two years immediately preceding the filing of the claim.
(4) If no claim was filed, the credit or refund may not exceed the amount which would be allowable under items (2) or (3), as the case may be, as if a claim were filed on the date the credit or refund is allowed.
(G) The running of the period of limitations provided in subsections (A), (B), (C), (D), and (E) of this section is suspended:
(1) for ninety days after the date the taxpayer gives notice of termination of a waiver or extension of the assessment period;
(2) for ninety days after the date of a proposed assessment, property tax assessment notice, or tax notice;
(3) from the date of a proposed assessment, property tax assessment notice, or tax notice, until ninety days after a decision becomes final, if a taxpayer protests the proposed assessment, property tax assessment notice, or tax notice;
(4) from the date when an action is stayed by injunction, order of a court, or statutory prohibition, until ninety days after the injunction or prohibition is lifted; and
(5) during the pendency of a stay ordered by the Taxpayers' Rights Advocate.
For purposes of this section, a decision does not become final until the decision cannot be considered, heard, or reheard by request, appeal, or petition by the Administrative Law Judge Division, DMV hearing officers, or any court."
(2) It is the intention of the General Assembly that the provisions of Section 12-54-85 of the 1976 Code as added by this act supersede the provisions of Section 12-54-85 of the 1976 Code as it may be added to the 1976 Code by any other act of 1995.
E. Section 12-45-180 of the 1976 Code, as last amended by Act 9 of 1993, is further amended by deleting the last paragraph which reads:
"If the payment dates required by this section fall on a Saturday, Sunday, or legal holiday, the dates are extended to the end of the second business day immediately following which is not a Saturday, Sunday, or legal holiday."
F. Section 12-37-850 of the 1976 Code is amended to read:
"Section 12-37-850. The action of an auditor under Sections 12-37-780, 12-37-790, and 12-37-810 to 12-37-830 shall must not be interfered with by any court of this State by mandamus, summary process or any other proceeding, but the taxpayer shall have has the right rights, and no other others, to pay his tax on such return under protest than those provided by Chapter 60 of this title."
G. Section 12-37-2680 of the 1976 Code, as last amended by Act 181 of 1993, is further amended to read:
"Section 12-37-2680. The assessed value of the vehicle must be determined as of the first day of the month preceding the beginning of the tax year for the vehicles. The assessed values must be published in guides or manuals by the South Carolina Department of Revenue and Taxation and provided to the auditor of each county as often as may be necessary to provide for current values. When the value of any vehicle is not set forth in the guide or manual the auditor shall determine the value from other available information. Any person aggrieved by the valuation of his motor vehicle may appeal to the South Carolina Department of Revenue and Taxation and the department may increase, decrease or affirm the value so determined."
H. The penultimate paragraph of Section 12-43-220(c) of the 1976 Code, as added by Act 187 of 1993, is amended to read:
"Notwithstanding any other provision of law, a taxpayer may make application apply for a refund of property taxes paid when the property could have been taxed at the legal residence assessment ratio, as is provided for above. Such The application must be made in accordance with Code Sections Section 12-60-2560 12-47-70, 12-47-80, and 12-47-90. The taxpayer must establish that the property in question was in fact his legal residence. A county council may, by ordinance, allow refunds for the county government portion of property taxes for such additional past years as it determines advisable."
I. The following sections, articles, and chapters of Title 12 of the 1976 Code are repealed: Section 12-4-335, Chapter 5 of Title 12, Sections 12-7-620, 12-7-630, 12-7-1650, 12-7-1670, 12-7-2000, 12-7-2210, 12-7-2220, 12-7-2240, 12-7-2300, 12-7-2310, 12-7-2440, 12-7-2510, 12-7-2710, 12-7-2720, 12-7-2730, 12-7-2740, 12-7-2750, 12-7-2760, 12-7-2780, 12-9-400, 12-9-810, 12-9-820, 12-9-830, 12-9-840, 12-9-850, 12-16-1130, 12-16-1310, 12-16-1320, 12-16-1330, 12-16-1340, 12-16-1350, 12-16-1360, 12-16-1920, 12-16-1930, 12-16-1940, 12-19-60, 12-19-160, 12-21-160, 12-21-470, 12-21-700, 12-21-710, 12-21-2080, 12-21-2480, 12-21-2560, 12-21-2570, 12-21-2840, 12-21-2850, 12-21-3020, 12-21-3030, 12-21-3040, 12-21-3050, 12-21-3060, 12-21-3090, 12-21-3100, 12-21-3110, 12-21-3120, 12-21-3130, 12-23-70, 12-23-80, 12-23-100, 12-23-110, 12-27-50, 12-27-310, 12-27-340, 12-27-580, 12-27-820, 12-29-140, 12-29-420, 12-29-430, Article 7 of Chapter 29, 12-31-460, 12-31-470, 12-31-480, Article 7 of Chapter 31, 12-37-2180, 12-37-2480, 12-39-65, 12-43-305, Chapter 47 of Title 12, 12-49-70, Article 3 of Chapter 53, Sections 12-54-20, 12-54-30, 12-54-80, and any other provision in Title 12 concerning tax appeals. Any inconsistent provisions in Title 56 concerning appeals within the jurisdiction of the department are superseded by this act and shall have no force or effect.
J. The Code Commissioner shall:
(1) place all appropriate provisions of acts dealing with revenue related procedures and state restructuring enacted in the 1995 session of the General Assembly in the appropriate part of Chapter 60, Title 12 of the 1976 Code, as added by this section and in so doing he shall modify the language of code sections as necessary to implement the intent of the General Assembly;
(2) eliminate or delete from the chapter added by this section any provision of law the subject matter of which was repealed or deleted by the General Assembly in the 1995 session;
(3) amend provisions in the chapter added by this section corresponding to amendments of the tax procedure laws of this State enacted by the General Assembly during the 1995 session in other acts; and
(4) correct cross references considered necessary in affected provisions of the 1976 Code.
K. Except where inappropriate, a reference in any law or document to a provision of the 1976 Code repealed by this section is considered a reference to the appropriate provisions of Chapter 60 of Title 12 of the 1976 Code.
L. This section takes effect on the first day of the second month following approval by the Governor. However, the Tax Board of Review, as provided in Chapter 5, Title 12 of the 1976 Code, continues in existence until any cases appealed to it before the effective date of this section are disposed of.
SECTION 5. Unless otherwise stated, this act takes effect upon approval of the Governor./
Renumber sections to conform.
Amend totals and title to conform.
Rep. ROBINSON explained the amendment.
The amendment was then adopted.
The Bill, as amended, was read the second time and ordered to third reading.
The following Bill was taken up, read the third time, and ordered returned to the Senate with amendments.
S. 9 -- Senators Holland, Saleeby, McConnell, Moore, Matthews, Stilwell, Courtney, Jackson, Rose and Giese: A BILL TO ADOPT THE UNITED STATES CENSUS OF 1990 AS THE TRUE AND CORRECT ENUMERATION OF THE INHABITANTS OF THE STATE OF SOUTH CAROLINA AND OF THE SEVERAL COUNTIES, MUNICIPALITIES, AND OTHER POLITICAL SUBDIVISIONS OF THIS STATE; TO AMEND TITLE 2, CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 2-1-65, SO AS TO ESTABLISH ELECTION DISTRICTS FROM WHICH MEMBERS OF THE SENATE ARE ELECTED IN ACCORDANCE WITH THE UNITED STATES CENSUS OF 1990 COMMENCING WITH THE 1996 GENERAL ELECTION, TO DESIGNATE THE PRESIDENT PRO TEMPORE OF THE SENATE AS THE APPROPRIATE OFFICIAL OF THE SUBMITTING AUTHORITY TO MAKE THE REQUIRED SUBMISSION OF THE SENATE REAPPORTIONMENT PLAN CONTAINED IN THIS ACT TO THE UNITED STATES DEPARTMENT OF JUSTICE UNDER THE VOTING RIGHTS ACT; AND TO REPEAL SECTION 2-1-60, AS AMENDED, RELATING TO CURRENT ELECTION DISTRICTS FROM WHICH MEMBERS OF THE SENATE ARE ELECTED SUBJECT TO CERTAIN CONDITIONS.
Reps. TROTTER, TOWNSEND, HASKINS, VAUGHN and HERDKLOTZ withdrew their objections to the following Bill whereupon objections were raised by Reps. GAMBLE, SHISSIAS, ROGERS and STUART.
S. 46 -- Senators Jackson, Elliott, Rose and Washington: A BILL TO AMEND SECTIONS 20-7-2730, 20-7-2740, 20-7-2800, 20-7-2810, 20-7-2850, AND 20-7-2900, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE ISSUANCE OF LICENSES FOR PRIVATE DAY CARE CENTERS AND RENEWAL THEREOF, APPROVAL OF PUBLIC DAY CARE CENTERS AND RENEWAL THEREOF, THE REGISTRATION OF OPERATORS OF FAMILY DAY CARE HOMES, AND THE ISSUANCE OF LICENSES FOR OR THE REGISTERING OF CHURCH DAY CARE CENTERS, SO AS TO REQUIRE THAT ALL PERSONS APPLYING FOR A LICENSE AS AN OPERATOR OF OR AN EMPLOYEE AT DAY CARE FACILITIES MUST UNDERGO A FINGERPRINT REVIEW TO BE CONDUCTED BY THE FEDERAL BUREAU OF INVESTIGATION AND TO PROHIBIT THE ISSUANCE OF DAY CARE LICENSES IF SUCH OPERATORS OR EMPLOYEES HAVE BEEN CONVICTED OF CERTAIN CRIMES AND TO AMEND CHAPTER 7 OF TITLE 20 BY ADDING SECTION 20-7-2720, SO AS TO PROVIDE THAT THE SOUTH CAROLINA LAW ENFORCEMENT DIVISION MAY NOT CHARGE MORE THAN TEN DOLLARS FOR STATE BACKGROUND CHECKS REQUIRED FOR CHILD CARE FACILITIES.
On motion of Rep. J. BROWN, with unanimous consent, the following Bill was ordered recalled from the Committee on Medical, Military, Public and Municipal Affairs.
S. 370 -- Senators Bryan, Giese, Washington and Peeler: A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 20-7-5245 SO AS TO PROVIDE REQUIREMENTS FOR PLACEMENT OF EMOTIONALLY DISTURBED CHILDREN IN SUBSTITUTE CARE SETTINGS.
Rep. J. BROWN moved to waive Rule 5.12, which was agreed to by a division vote of 32 to 0.
The Senate amendments to the following Bill were taken up for consideration.
S. 368 -- Senator Land: A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 9-8-125 SO AS TO AUTHORIZE A MEMBER OF THE RETIREMENT SYSTEM FOR JUDGES AND SOLICITORS WHO IS AT LEAST SIXTY-FIVE YEARS OF AGE AND ELIGIBLE TO RECEIVE RETIREMENT BENEFITS FROM THE RETIREMENT SYSTEM FOR MEMBERS OF THE GENERAL ASSEMBLY BUT FOR THE MEMBER'S CURRENT EMPLOYMENT AS A JUDGE OR SOLICITOR TO ELECT TO RECEIVE THESE BENEFITS.
Rep. BOAN explained the Senate amendments.
The Senate amendments were agreed to, and the Bill, having received three readings in both Houses, it was ordered that the title be changed to that of an Act, and that it be enrolled for ratification.
The Senate amendments to the following Bill were taken up for consideration.
Rep. H. BROWN proposed the following Amendment No. 1A (Doc Name L:\council\legis\amend\PFM\7476HTC.95), which was adopted.
Amend the bill, as and if amended, by striking all after the enacting words and inserting the bill as passed by the House of Representatives.
Amend further, Part II, Permanent Provisions, by adding an appropriately numbered SECTION to read:
TO AMEND THE 1976 CODE BY ADDING SECTION 11-11-330 SO AS TO ESTABLISH THE STATE PROPERTY TAX CREDIT FUND AND REQUIRE ANNUAL APPROPRIATIONS TO THE FUND; TO AMEND THE 1976 CODE BY ADDING SECTION 12-37-251 SO AS TO ALLOW A HOMESTEAD EXEMPTION FROM PROPERTY TAXES LEVIED FOR SCHOOLS OTHER THAN THOSE LEVIED FOR BONDED INDEBTEDNESS AND LEASE PURCHASE PAYMENTS AND AFTER 1995 FROM ALL PROPERTY TAXES EXCEPT THOSE LEVIED FOR BONDED INDEBTEDNESS AND LEASE PURCHASE PAYMENTS; TO AMEND THE 1976 CODE BY ADDING SECTION 12-43-217 SO AS TO REQUIRE QUADRENNIAL REASSESSMENT; TO AMEND THE 1976 CODE BY ADDING SECTIONS 4-9-142, 5-21-70, 6-1-60, AND 59-73-35 SO AS TO IMPOSE SPENDING LIMITS ON COUNTIES, MUNICIPALITIES, AND SPECIAL PURPOSE DISTRICTS AND IMPOSE AN AD VALOREM TAX REVENUE LIMITATION ON SCHOOL DISTRICTS; TO AMEND THE 1976 CODE BY ADDING SECTION 12-43-350 SO AS TO PROVIDE A STANDARDIZED TAX BILL; TO AMEND THE 1976 CODE BY ADDING SECTION 6-1-80 SO AS TO PROVIDE FOR NOTICE REQUIREMENTS FOR LOCAL GOVERNMENT BUDGETING; TO ESTABLISH AND PROVIDE THE FUNCTIONS OF THE JOINT AD HOC COMMITTEE ON UNFUNDED MANDATES; TO AMEND THE 1976 CODE BY ADDING SECTION 12-47-75 SO AS TO PROVIDE FOR THE CREDITING OF ERRONEOUS PROPERTY TAX PAYMENTS; TO AMEND SECTION 12-43-220, AS AMENDED, RELATING TO CLASSIFICATION OF PROPERTY FOR PURPOSES OF THE PROPERTY TAX, SO AS TO PROVIDE FOR THE APPLICATION OF THE FOUR PERCENT CLASSIFICATION FOR OWNER-OCCUPIED RESIDENTIAL PROPERTY; TO AMEND SECTION 11-11-440, RELATING TO THE PROHIBITION ON GENERAL TAX INCREASES IN APPROPRIATIONS BILLS, SO AS TO REQUIRE GENERAL TAX INCREASES TO RECEIVE A TWO-THIRDS VOTE IN EACH HOUSE; AND TO EXTEND THE TIME FOR FILING FOR AGRICULTURAL USE VALUE.
A. Article 3, Chapter 11, Title 11 of the 1976 Code, is amended by adding:
"Section 11-11-330. (A) Funds credited to the 'State Property Tax Relief Fund' must be used to provide property tax relief in the manner prescribed in Section 12-37-251. The first phase of property tax relief must be to remove that portion of the homeowner's tax levied for public school operating costs. For fiscal years beginning after June 30, 1996, the General Assembly shall, in addition to the funds referenced, appropriate one-half of the estimated recurring revenue growth expected for the fiscal year until such time that the phase-out of the residential property tax is complete. For fiscal years after the implementation of the phase-out of the residential property tax, the General Assembly shall appropriate an amount sufficient to reimburse local governments sums equal to the amount of taxes that were not collected for the local government by reason of the exemption provided in Section 12-37-251.
(B) This appropriation required by subsection (A) must be contained in the executive budget, Ways and Means Committee report on the general appropriations bill, the general appropriations bill at the time of third reading in the House of Representatives, the Senate Finance Committee report on the general appropriations bill, the general appropriations bill at the time of a third reading in the Senate, and in any conference report on the general appropriations bill."
B. Article 3, Chapter 37, Title 12 of the 1976 Code, is amended by adding:
"Section 12-37-251. (A) Property classified pursuant to Section 12-43-220(c) is exempt from property taxes levied for other than bonded indebtedness and payments pursuant to lease-purchase agreements for capital construction as provided in this subsection. For the 1995 property tax year, the exemption applies against millage imposed for school operations and the amount of fair market value of the homestead that is exempt from such millage must be set by the Director of the Department of Revenue and Taxation and the Comptroller General by September 30, 1995, based on the amount available in the State Property Tax Relief Fund for fiscal year 1995-96 applying the reimbursement requirements of this section. In subsequent tax years, after the first phase as stated in Section 11-11-330(A) and its growth is funded, the exemption extends to all operating millages on homesteads and the amount of fair market value exempt from tax must be established by the Director of the Department of Revenue and Taxation and the Comptroller General by September thirtieth of the year based on the amount available in the Property Tax Relief Fund for the fiscal year applying the reimbursement requirements of this section. It is the intention of the General Assembly annually and cumulatively to provide funds in the State Property Tax Relief Fund so that the percentage of fair market value exempt pursuant to this section attains and thereafter remains at one hundred percent of fair market value. The exemption allowed by this section is in addition to the exemption provided in Section 12-37-250.
(B) Taxing entities must be reimbursed, in the manner provided in Section 12-37-270 for the revenue lost as a result of the homestead exemption provided in this section except that ninety percent of the reimbursement must be paid in the last quarter of the calendar year.
(C) Notwithstanding any other provision of law, property exempted from property taxation in the manner provided in this section is considered taxable property for purposes of bonded indebtedness pursuant to Sections 14 and 15 of Article X of the Constitution of this State, and for purposes of computing the 'index of taxpaying ability' pursuant to Section 59-20-20(3).
(E) In the year of reassessment the millage rate for all real and personal property must not exceed the rollback millage as disclosed in Section 6-1-80(B)(10), except that the rollback millage may be increased by the percentage increase in the consumer price index for the year immediately preceding the year of reassessment.
(F) The exemption allowed by this section is conditional on full funding of the Education Finance Act and on an appropriation by the General Assembly each year reimbursing school districts an amount equal to the Department of Revenue and Taxation's estimate of total school tax revenue loss resulting from the exemption in the next fiscal year."
C. (1) Article 3, Chapter 43, Title 12 of the 1976 Code is amended by adding:
"Section 12-43-217. Notwithstanding any other provision of law, once every fourth year each county or the State shall appraise and equalize those properties under its jurisdiction. Upon completion of the reassessment program, the county or State shall notify every taxpayer of any change in value or classification if the change is one thousand dollars or more. The county and State shall have one year to resolve appeals in value or classification. In the fifth year, the county or State shall implement the program and assess all property on the newly appraised values."
(2) Subsection (A) of Section 12-45-75 of the 1976 Code, as added by Act 443 of 1994, is amended to read:
"(A) The governing body of a county may by ordinance allow a taxpayer to elect to pay all ad valorem taxes on real property located in the county in quarterly installments. No installment election is allowed for taxes paid through an escrow account.
The ordinance must specify the installment due dates and it may provide for installments due and payable before January fifteenth, but the final installment due date must be January fifteenth. The ordinance may provide for a service charge of not more than two dollars on installment payments. For purposes of payment and collection, these service charges are deemed property taxes. The ordinance may not provide penalties for late installments."
D. Article 1, Chapter 9, Title 4 of the 1976 Code is amended by adding:
"Section 4-9-142. (A) The governing body of a county may not increase the millage rate and fee rates imposed for operating purposes, excluding utilities, above the rates imposed for such purposes for the prior tax year. However, the millage rate and fee rates may be increased by the percentage increase in the Consumer Price Index upon a three-fifths vote of the governing body of the county. Notwithstanding the limitation upon millage rate and fee rate increases contained in this subsection, the millage rate and fee rates may be increased for the following purposes:
(1) in response to a natural or environmental disaster as declared by the Governor;
(2) to offset a prior year's deficit, as required by Section 7, Article X of the South Carolina Constitution, or to offset a deficit in providing a service or function which is funded through the imposition of fees by increasing such fees in an amount necessary to cover that deficit; or
(3) to raise the revenue necessary to comply with judicial mandates requiring the use of county funds, personnel, facilities, or equipment.
(B) Notwithstanding any provision of the law to the contrary, the millage rate and fee rates may be further increased upon a two-thirds vote of the governing body. Any new sources of revenues for operating purposes must be approved by a two-thirds vote of the governing body of the county. However, if the governing body has fewer than six members, a three-fifths vote is required.
(C) The restriction contained in this section shall not affect millage which is levied to pay bonded indebtedness or payments for real property purchased using a lease-purchase agreement or used to maintain a reserve account. Nothing in this section prohibits the use of energy-saving performance contracts as provided in Section 48-52-670."
E. Article 1, Chapter 21, Title 5 of the 1976 Code is amended by adding:
"Section 5-21-70. (A) The governing body of a municipality may not increase the millage rate and fee rates, excluding utilities, imposed for operating purposes above the rate and fee rates imposed for such purposes for the prior tax year. However, the millage rate and fee rates may be increased by the percentage increase in the Consumer Price Index upon a three-fifths vote of the governing body of the municipality. Notwithstanding the limitation upon millage rate and fee rate increases contained in this subsection, the millage rate and fee rates may be increased for the following purposes:
(1) in response to a natural or environmental disaster as declared by the Governor;
(2) to offset a prior year's deficit, as required by Section 7, Article X of the South Carolina Constitution, or to offset a deficit in providing a service or function which is funded through the imposition of fees by increasing such fees in an amount necessary to cover that deficit; or
(3) to raise the revenue necessary to comply with judicial mandates requiring the use of municipal funds, personnel, facilities, or equipment.
(B) Notwithstanding any provision of the law to the contrary, the millage rate and fee rates may be further increased upon a two-thirds vote of the governing body. Any new sources of revenues for operating purposes must be approved by a two-thirds vote of the governing body of the municipality. However, if the governing body has fewer than six members, a three-fifths vote is required.
(C) The restriction contained in this section shall not affect millage which is levied to pay bonded indebtedness or payments for real property purchased using a lease-purchase agreement or used to maintain a reserve account. Nothing in this section will prohibit the use of energy-saving performance contracts as provided in Section 48-52-670."
F. Article 1, Title 6 of the 1976 Code is amended by adding:
"Section 6-1-60. (A) The governing body authorized by law to levy special purpose or public service district taxes may not increase the millage rate imposed for operating purposes above the rate imposed for such purposes for the prior tax year. The millage rate may, however, be increased by the percentage increase in the Consumer Price Index upon a three-fifths vote of the governing body authorized by law to levy special purpose or public service district taxes. Notwithstanding the limitation upon millage rate increases contained in this subsection and only to the extent authorized by law on the effective date of this section, the governing body authorized by law to levy special purpose or public service district taxes may increase the millage rate for the following purposes:
(1) in response to a natural or environmental disaster as declared by the Governor;
(2) to offset a prior year's deficit, as required by Section 7, Article X of the South Carolina Constitution; or
(3) to raise the revenue necessary to comply with judicial mandates requiring the use of special purpose or public service district funds, personnel, facilities, or equipment.
(B) The millage rate may be further increased upon a two-thirds vote of the governing body authorized by law to levy special purpose or public service district taxes. Any new sources of revenues for operating purposes must be approved by a two-thirds vote of the governing body authorized by law to levy special purpose or public service district taxes. However, if the governing body has fewer than six members, a three-fifths vote is required.
(C) The restriction contained in this section shall not affect millage which is levied to pay bonded indebtedness or payments for real property purchased using a lease-purchase agreement or used to maintain a reserve account.
(D) The provisions of this section may not be construed to amend or repeal any existing provision of law limiting the fiscal autonomy of a public or special purpose district to the extent those limitations are more restrictive than the provisions of this section."
G. Chapter 73, Title 59 of the 1976 Code is amended by adding:
"Section 59-73-35. (A) The governing body authorized by law to levy school taxes may not increase the millage rate imposed for operating purposes above the rate imposed for such purposes for the prior tax year.
(B) The millage rate may, however, be increased by the percentage increase in the Consumer Price Index upon a three-fifths vote of the governing body authorized by law to levy school taxes of the school district. Notwithstanding the limitation upon millage rate increases contained in this subsection, the millage rate may be increased for the following purposes:
(1) to meet the minimum required local Education Finance Act inflation factor as projected by the State Budget and Control Board, Division of Research and Statistics, and the per pupil maintenance of effort requirement of Section 59-21-1030;
(2) in response to a natural or environmental disaster as declared by the Governor;
(3) to offset a prior year's deficit, as required by Section 7, Article X of the South Carolina Constitution; or
(4) to raise the revenue necessary to comply with judicial mandates requiring the use of school district funds, personnel, facilities, or equipment.
(C) Notwithstanding any provision of law to the contrary, the millage rate may be increased upon a two-thirds vote of the governing body authorized by law to levy school taxes of the school district. Any new sources of revenues for operating purposes must be approved by a two-thirds vote of the governing body authorized by law to levy school taxes of the school district.
(D) The restriction contained in this section shall not affect millage which is levied to pay bonded indebtedness or payments for real property purchased using a lease-purchase agreement or used to maintain a reserve account. Nothing in this section prohibits the use of energy-saving performance contracts as provided in Section 48-52-670.
(E) The provisions of this section may not be construed to amend or repeal any existing provision of law limiting the fiscal autonomy of a school district to the extent those limitations are more restrictive than the provisions of this section.
(F) The provisions of this section do not apply to a school district in which any increase in the ad valorem school tax levy for a particular year must be approved by the qualified electors of the school district in a referendum."
H. Article 3, Chapter 43, Title 12 of the 1976 Code is amended by adding:
"Section 12-43-350. Affected political subdivisions must use a tax bill which must contain standard information and include the following:
(1) name and address of owner;
(2) tax map number;
(3) location of property;
(4) appraised value;
(5) assessed value;
(6) assessed ratio;
(7) millage for each tax district;
(8) receipt number;
(9) total tax liability for current year;
(10) state property tax relief benefit (savings);
(11) local option sales tax credit."
I. Chapter 1, Title 6 of the 1976 Code is amended by adding:
"Section 6-1-80. (A) The counties, municipalities, special purpose, or public service and school districts of this State must provide notice to the public by advertising the public hearing before the adoption of its budget for the next fiscal year in the nonclassified section in at least one South Carolina newspaper of general, audited circulation in the area. The public hearing must give the residents of the jurisdiction the opportunity to express their concerns and to provide ideas or input for discussion by the local governing entity. This notice must be given not less than fifteen days in advance of the public hearing, and must be a minimum of two columns by ten inches (four and one-half by ten inches) with at least a twenty-four point headline.
(B) The notice shall include the following:
(1) the governing entity's name;
(2) the time, date, and location of the public hearing on the budget;
(3) the total, actual, and projected expenditures of the current operating fiscal year in the budget of the governing entity;
(4) the proposed total projected operating expenditures for the next fiscal year as proposed in next year's budget for the governing entity;
(5) the proposed or estimated percentage change in operating budgets between the current fiscal year and the proposed budget;
(6) the total, actual, and projected revenue of all property taxes in dollars for the current fiscal year budget;
(7) the proposed total projected revenue of all property taxes in dollars for the proposed budget;
(8) the millage for the current fiscal year;
(9) the proposed millage as proposed in the budget for the next fiscal year;
(10) the rollback millage rate, computed by dividing the current year's property tax revenues by the budget year property tax assessment base;
(11) any new fees or taxes that would affect more than five percent of the total proposed budget; and
(12) estimated local option sales tax credit, if applicable.
(C) The requirements of this section apply in the preparation of annual budget and supplemental appropriations. When the counties, municipalities, and special purpose or public service districts, and school districts determine that they require a greater tax rate after the adoption of the budget or during the current fiscal year, or fail to provide notice within the above-specified period, they also must comply with the notice requirements of this section."
J. There shall be established a committee which shall be known as the "Joint Ad Hoc Committee on Unfunded Mandates" (hereinafter the "committee"). The committee shall be composed of three members appointed from the House of Representatives by the Speaker of the House of Representatives, three members appointed from the Senate by the President of the Senate, and three members appointed by the Governor. The committee shall investigate and review the role of unfunded mandates and their impact on the counties of this State. The committee shall hold public hearings and report to the General Assembly with specific recommendations on the repeal or modification of all unfunded mandates in existence as of July 1, 1995. The committee's consideration of unfunded mandates shall include, but is not limited to, those mandates imposed by statute, regulation, and judicial interpretation. The committee shall issue a report and make its recommendations to the General Assembly prior to the commencement of the Second Session of the 111th General Assembly. Upon issuing its report, the committee terminates.
K. The 1976 Code is amended by adding:
"Section 12-47-75. If a taxpayer or his agent pays property taxes in error, or the payment is erroneously credited, the treasurer shall credit the amount paid against the actual liability of the taxpayer for the tax year in question. This section applies for any tax year for which proof is provided."
L. (1) The first paragraph of Section 12-43-220(c) of the 1976 Code, as last amended by Act 164 of 1993, is further amended to read:
"The legal residence and not more than five acres contiguous thereto, when owned totally or in part in fee or by life estate and occupied by the owner of the interest, is taxed on an assessment equal to four percent of the fair market value of the property. If residential real property is held in trust and the income beneficiary of the trust occupies the property as a residence, then the assessment ratio allowed by this item applies if the trustee certifies to the assessor that the property is occupied as a residence by the income beneficiary of the trust. When the legal residence is located on leased or rented property and the residence is owned and occupied by the owner of a residence on leased property, even though at the end of the lease period the lessor becomes the owner of the residence, the assessment for the residence is at the same ratio as provided in this item. If the lessee of property upon which he has located his legal residence is liable for taxes on the leased property, then the property upon which he is liable for taxes, not to exceed five acres contiguous to his legal residence, must be assessed at the same ratio provided in this item. If this property has located on it any rented mobile homes or residences which are rented or any business for profit, this four percent value does not apply to those businesses or rental properties. This subsection (c) is not applicable unless the owner of the property or his agents make written application apply therefor to the county assessor on or before the first penalty date for taxes due for the first tax year in which the assessment under this article is made and certify to the following statement: 'Under the penalty of perjury I certify that I meet the qualifications for the special assessment ratio for a legal residence as of January first of for the appropriate tax year'.
To qualify for this special assessment ratio, the owner-occupant must have actually occupied the residence, prior to the date of application, for some period during the tax year and remain an owner-occupant at the time of application. However, when a new or renovated residential property has been certified for occupancy after the beginning of a tax year, the property must be assessed as provided in item (e) on the unimproved value of the property."
(2) This subsection takes effect upon approval by the Governor and applies with respect to property tax years beginning after 1994.
M. Section 11-11-440(A) of the 1976 Code is amended to read:
"(A) The General Assembly may not provide for any general tax increase or enact new general taxes in the permanent provisions of the State General Appropriation Act or acts supplemental thereto, and any such general tax increases or new general taxes must be enacted only by separate act passed by a vote of at least two-thirds of the members of each house."
N. Notwithstanding the provisions of Section 12-43-220(d)(3) of the 1976 Code, the deadline for filing for agricultural use value for property owned as of December 31, 1993, is extended to January 15, 1996./
Renumber sections to conform.
Amend totals and title to conform.
Rep. H. BROWN explained the amendment.
Rep. STILLE raised the Point of Order that Amendment No. 1A was out of order as it was not germane under Rule 5.3 in that sections of the amendment did not refer back to Part I of the Bill.
Rep. HASKINS stated that the amendment needed to be germane in that the substantial effect of the amendment needed to be directly germane to these purposes and he further stated that the amendment proposed to strike the entire Bill and put in a new amendment which would change the titles and totals.
Rep. STILLE continued to argue that it was not germane to the Bill.
The SPEAKER stated that he had to consider the amendment as a whole and it was germane and he overruled the Point of Order.
Rep. H. BROWN continued speaking.
Rep. COBB-HUNTER raised the Point of Order that Amendment No. 1A was out of order as it violated Article III, Section 17 of the Constitution.
The SPEAKER stated that the Point of Order came too late and he overruled the Point of Order.
The amendment was then adopted.
I voted against Amendment 1A and H. 3362 because I believe the bill contains provisions which are not germane to the bill under House Rule 5.3 and in violation of Article III, Section 17 of the S.C. Constitution. The particular items of concern are subsections C, D, E, F, G, H, I, K, L and N of the Part II proviso added in Amendment 1A.
I believe those provisions violate Article III, Section 17 of the S.C. Constitution for the reasons stated below:
"The subject of an appropriations bill is solely to make appropriations to meet the ordinary expenses of state government and to direct the manner in which the funds are to be expended." Ex Parte Georgetown County Water & Sewer Dist., 284 S.C. 466, __, 327 S.E.2d 645, 656 (1985). The test for the one subject requirement applied to a budget bill is whether the challenged proviso reasonably and inherently relates to the raising and spending of state tax monies. Ex Parte Georgetown County Water & Sewer Dist., 284 S.C. 466, 327 S.E.2d 645 (1985); State Farm v. Smith, 281 S.C. 209, 314 S.E.2d 333 (1984); Maner v. Maner, 296 S.C. 377, 9296 S.E.2d 533 (1982); S.C. Tax Comm'n v. York Electric Co-op., 275 S.C. 326, 270 S.E.2d 626 (1980); and Hercules Inc. v. S.C. Tax Comm'n, 274 S.C. 137, 262 S.E.2d 45 (1980).
One of the three purposes of Article II, Section 17 is to prevent legislative log rolling or bob-tailing. Carll v. S.C. JEDA, 284 S.C. 438, 327 S.E.2d 331 (1985). This is a classic case of log rolling. There are 10 of 14 subsections which do not reasonably or inherently relate to a Part I line item - the raising or spending of state tax monies.
Rep. GILDA COBB-HUNTER
Rep. HODGES proposed the following Amendment No. 3A (Doc Name L:\COUNCIL\LEGIS\AMEND\GJK\21985SD.95), which was ruled out of order.
Amend the bill, as and if amended, Part II, by adding a new Section appropriately numbered to read:
TO AMEND SECTION 14-5-610, AS AMENDED, OF THE 1976 CODE RELATING TO JUDICIAL CIRCUITS SO AS TO INCREASE THE AT-LARGE NUMBER OF JUDGES FROM TEN TO THIRTEEN; TO AMEND SECTION 14-8-10, RELATING TO THE COURT OF APPEALS, SO AS TO INCREASE THE NUMBER OF ASSOCIATE JUDGES FROM FIVE TO EIGHT; TO AMEND SECTION 14-8-80, RELATING TO PANELS ON THE COURT OF APPEALS SO AS TO INCREASE THE NUMBER OF PANELS FROM TWO TO THREE; TO AMEND SECTION 14-8-90, RELATING TO THE COURT OF APPEALS SITTING EN BANC SO AS TO CONFORM TO THE INCREASE IN THE NUMBER OF ASSOCIATE JUDGES; TO AMEND SECTION 20-7-1410, RELATING TO FAMILY COURT JUDGES, SO AS TO INCREASE THE NUMBER OF JUDGES IN THE FIFTH, NINTH, AND THIRTEENTH CIRCUITS FROM FOUR TO FIVE; TO PROVIDE THAT THE TERMS OF ALL JUDGES ADDED BY THIS SECTION BEGIN FEBRUARY 1, 1996; AND TO PROVIDE THAT THE TERMS OF THE ASSOCIATE JUDGES OF THE COURT OF APPEALS ADDED BY THIS SECTION ARE STAGGERED; TO AMEND THE 1976 CODE BY ADDING CHAPTER 4 TO TITLE 14 SO AS TO CREATE THE JUDICIAL MERIT SELECTION PANEL TO ASSIST THE GENERAL ASSEMBLY IN THE SELECTION OF JUSTICES AND JUDGES FOR VACANCIES IN THE SUPREME COURT, COURT OF APPEALS, CIRCUIT COURT, FAMILY COURT, AND THE ADMINISTRATIVE LAW JUDGE DIVISION, TO PROVIDE FOR THE MEMBERSHIP OF THE PANEL, AND TO PROVIDE THE PROCEDURES FOR THE NOMINATION AND ELECTION OF CANDIDATES FOR THESE JUDICIAL VACANCIES; TO PROVIDE FOR CRIMINAL PENALTIES FOR VIOLATION OF PROVISIONS PROHIBITING THE SEEKING OF PLEDGES BEFORE THE JUDICIAL MERIT SELECTION PANEL HAS SUBMITTED ITS NOMINATIONS TO THE GENERAL ASSEMBLY; AND TO REPEAL SECTIONS 2-19-70 AND 2-19-80 OF THE 1976 CODE RELATING TO PLEDGING AND OTHER PROCEDURAL MATTERS REGARDING JUDICIAL ELECTIONS.
(1) The third paragraph of Section 14-5-610 of the 1976 Code, as last amended by Act 610 of 1990, is further amended to read:
"In addition to the above judges authorized by this section, there must be ten thirteen additional circuit judges elected by the General Assembly from the State at large for terms of office of six years. These additional judges must be elected without regard to county or circuit of residence. Each office of the at-large judges is a separate office and is assigned numerical designations of Seat No. 1 through Seat No. 10 13 respectively."
(2) Section 14-8-10 of the 1976 Code is amended to read:
"Section 14-8-10. There is hereby created the Court of Appeals (the Court), which shall be a part of the unified judicial system. The Court shall consist of a Chief Judge and five eight associate judges."
(3) Section 14-8-80 of the 1976 Code is amended to read:
"Section 14-8-80. (a) The Court shall sit in two three panels of three judges each. However, nothing herein shall in this section may be construed to prevent the Court from sitting as a whole.
(b) The Chief Judge shall be is responsible for the administration of the Court, subject to the provisions of Article V, Section 4 of the Constitution of this State. The Chief Judge shall assign the members of the panels and shall systematically rotate and interchange the members of the panels in accordance with rules promulgated by the Supreme Court. The Chief Judge shall preside over the panel of which he is a member and in his absence the judge senior in service and present shall preside. The judge senior in service and present on the other panel shall preside over the other panel. For the five associate judges whose terms begin on July 1, 1985, the determination of their length of service shall be based on their order of election, with the associate judge who is elected first being the associate judge senior in service; provided, however, that seniority among the judges on an interim Court of Appeals shall continue on the permanent Court of Appeals established by the provisions of this chapter and service on that Court shall be included in determining the length of service on the Court herein established.
(c) Cases shall must be distributed between the two three panels by the Chief Judge in accordance with rules promulgated by the Supreme Court; provided, that however, the Chief Judge may transfer cases from one panel to the other in order to maintain approximately equal caseloads for the two three panels.
(d) On a panel, three judges shall constitute a quorum, and the concurrence of a majority of the judges shall be is necessary for the reversal of the judgment below."
(4) Section 14-8-90 of the 1976 Code is amended to read:
"Section 14-8-90. (A) The Court may sit en banc to hear cases upon:
(a)(1) upon petition by a party filed in accordance with rules promulgated by the Supreme Court if the petition is granted by four six judges of the Court; or
(b)(2) upon its own motion agreed to by four six judges of the Court.
(B) When the Court sits en banc, four six of the judges shall constitute a quorum and a concurrence of four six of the judges is necessary for a reversal of the judgment below. The Chief Judge shall preside, and in his absence the judge senior in service and present shall preside."
(5) Section 20-7-1410 of the 1976 Code is amended to read:
"Section 20-7-1410. The General Assembly shall elect a number of Family Court Judges from each judicial circuit as follows:
First Circuit Two Judges
Second Circuit Two Judges
Third Circuit Three Judges
Fourth Circuit Three Judges
Fifth Circuit Four Five Judges
Sixth Circuit Two Judges
Seventh Circuit Three Judges
Eighth Circuit Three Judges
Ninth Circuit Four Five Judges
Tenth Circuit Three Judges
Eleventh Circuit Three Judges
Twelfth Circuit Three Judges
Thirteenth Circuit Four Five Judges
Fourteenth Circuit Three Judges
Fifteenth Circuit Two Judges
Sixteenth Circuit Two Judges
In the following judicial circuits at least one Family Court Judge must be a resident of each county in the circuit: fifth, seventh, ninth, tenth, twelfth, thirteenth, fifteenth, and sixteenth. In those judicial circuits made up of three or more counties at least one Family Court Judge must be a resident of one of the counties which does not have the largest population in the circuit.
No county in the sixth circuit shall have more than one resident Family Court Judge."
(6)(A) The terms begin February 1, 1996, for the Circuit Court Judges, Associate Judges of the Court of Appeals, and the Family Court Judges as added by the amendments to Sections 14-5-610, 14-8-10, and 20-7-1410, respectively, of the 1976 Code, as contained in this section.
(B) The term of the Associate Judge of the Court of Appeals initially elected to:
(1) Seat 7 is for six years;
(2) Seat 8 is for four years;
(3) Seat 9 is for two years.
All subsequent terms for the Associate Judges of the Court of Appeals as added by this section are as provided for in Title 14, Chapter 8 of the 1976 Code.
(7) (A) Mindful of its duty to elect members of the Supreme Court, the Court of Appeals, and the Circuit Courts under Article V of the South Carolina Constitution, and to elect other judges pursuant to law, the General Assembly finds that the exercise of this constitutional and statutory power will be substantially aided and improved by the creation of a Judicial Merit Selection Panel pursuant to this section. The provisions of this section shall be effective with respect to the election of judges added by the provisions of this section and with respect to all other judges elected after January 1, 1996, by the General Assembly. The General Assembly has considered the constitutionality of this legislation and finds that such legislation is constitutional under Article V of the South Carolina Constitution.
(B) Title 14 of the 1976 Code is amended by adding:
Section 14-4-10. (A) There is created a Judicial Merit Selection Panel to assist the General Assembly in the selection of qualified justices and judges for vacancies in the Supreme Court, Court of Appeals, Circuit Court, Family Court, and the Administrative Law Judge Division. The panel shall consist of ten members as follows:
(1) Two members of the panel shall be appointed by the Governor who shall not be attorneys at law licensed to practice in this State.
(2) Two members of the panel shall be elected by the Senate, one of whom shall be a member of the Senate, and one of whom shall not be a member of the General Assembly.
(3) Two members of the panel shall be elected by the House of Representatives, one of whom shall be a member of the House, and one of whom shall not be a member of the General Assembly.
(4) Two members shall be appointed jointly by the Speaker of the House and the President Pro Tempore of the Senate, upon recommendation of the President of the South Carolina Bar, who must be attorneys at law licensed to practice in this State with one such member to be a representative of the African-American legal community.
(5) The President of the South Carolina Trial Lawyers Association and the President of the South Carolina Defense Trial Lawyers Association to serve as ex officio nonvoting members of the panel.
(B) Nonlegislative members of the panel shall serve for terms of four years each. Legislative members of the panel shall serve for terms coterminous with their terms of office as members of the General Assembly. The ex officio members of the panel shall serve for terms coterminous with their term of office in the position which makes them members of the panel. No member except for the ex officio members may serve more than one full term. All members shall serve until their successors are appointed and qualify.
(C) No member of the panel, members of his immediate family or attorneys with whom he is engaged in the practice of law are eligible for nomination, election, or appointment as a judge or justice of a court for which the panel makes nominations while he is serving on the panel.
(D) Vacancies on the panel must be filled for the remainder of the unexpired term by appointment in the same manner as provided for the original appointment.
(E) Members of the panel shall be paid the usual per diem, mileage, and subsistence as provided by law for members of boards, commissions, and committees to be paid as provided in Section 14-4-20 for each day the member is on official business of the panel.
(F) The panel from among its membership shall elect a chairman, vice chairman, and such other officers as it considers necessary to serve for terms of one year in these capacities. The chairman of the panel may not be a sitting member of the General Assembly.
Section 14-4-20. The panel shall meet at least once annually and at other times as may be designated by the chairman. The panel, at its first meeting, also shall organize and adopt rules for the purpose of governing its internal proceedings. Five voting members of the panel shall constitute a quorum at all meetings. The panel may employ clerical and stenographic assistance as necessary to effectuate the provisions of this chapter and pay for the per diem, mileage, and subsistence of its panel members from funds appropriated to the Legislative Department (the Senate and House of Representatives) in the annual general appropriations act upon consent of the Speaker of the House and the President Pro Tempore of the Senate who shall designate from which accounts these expenses shall be paid.
Section 14-4-30. (A) It is the responsibility of the panel to determine when judicial vacancies are to occur in the Supreme Court, Court of Appeals, Circuit Court, Family Court, or the Administrative Law Judge Division and to expeditiously investigate the qualifications of those who seek nomination by the panel.
(B) The term 'vacancy' as used in this chapter in regard to a judicial office, unless the context clearly requires otherwise, includes the expiration of a term of an incumbent judge, the creation of a new judicial seat on one of the courts for which the panel makes nominations, or the death, resignation, retirement, or other removal of a judge before he completes his then current term.
(C) The state court administrator shall notify each judge and justice whose term of office expires during a particular year of this fact by July first of the preceding year. However, for vacancies which shall occur during 1996 the state court administrator shall notify judges whose terms of office are scheduled to expire in 1996 of this fact as soon as possible after July 1, 1995, and shall notify the panel of the incumbent judge's decision as soon as possible thereafter. Unless the judge or justice notifies the state court administrator in writing within thirty days after receipt of the notice that he will not seek reelection, he is considered a candidate to succeed himself. The state court administrator shall notify the panel of the choice made by an incumbent justice or judge by August fifteenth of that preceding year, except that such notification shall be made as soon as possible with regard to incumbent judges whose terms expire in 1996.
(D) The panel, upon receiving notice of a judicial vacancy, ascertaining that a judicial vacancy shall occur, or being notified by the state court administrator of an incumbent judge's decision regarding his reelection shall notify the Supreme Court of the vacancy for publication in the advance sheets provided by the Clerk of the Supreme Court at least thirty days prior to accepting applications for the vacancy. The panel also shall notify the South Carolina Bar, other professional legal organizations it considers appropriate, and each newspaper of this State with daily circulation of the vacancy at least thirty days prior to accepting applications for the vacancy. This notice must include, but not be limited to, the judicial office in which the vacancy occurs, the address to which, and the date by which interested candidates may apply. A notice to the panel by the state court administrator that an incumbent judge desires to seek reelection does not constitute the acceptance of an application for a vacancy within the meaning of this prohibition, except that the panel thereafter shall provide the notice required by this subsection.
Section 14-4-40. (A) All persons who desire to be considered for nomination as justice or judge shall make application for consideration by the panel. Any person or organization may submit to the panel the name of any person desired to be considered for such nomination. Any person whose name has been recommended to the panel for nomination for election to a judicial office by another person or organization is not considered an applicant unless he makes an application to the panel on forms it requires.
(B) Each applicant as part of his application is required to give to the panel a general waiver which allows the panel to obtain whatever information it considers necessary, from any source whether or not confidential including personnel, judicial, or bar commissions, in order for the panel to make an informed judgment of that applicant's qualifications.
Section 14-4-50. (A) Except as otherwise provided in this chapter, the responsibility of the panel includes the investigation of, among other things, the character, integrity, reputation, knowledge of the law, aptitude for legal scholarship, writing ability, familiarity with courts and court procedures, legal ability, judicial temperament, experience, and general suitability to exercise the judicial office of all persons being considered by the panel for nomination to a judicial office. These criteria must be used by the panel in evaluating the candidates and making its nominations.
(B) The chairman of the panel shall schedule a public hearing concerning the qualifications of the candidates. At least thirty days' notice of the public hearing must be provided in the same manner that notice of the judicial vacancy is provided in Section 14-4-30(D) informing interested persons of the place and date of the public hearing and their right to attend and participate. Any person who desires to testify at the hearing, including candidates, shall furnish a written statement of his proposed testimony to the chairman of the panel. This statement must be furnished no later than forty-eight hours prior to the date and time set for the hearing. The panel shall determine the persons who shall testify at the hearing. All testimony, including documents furnished to the panel, must be submitted under oath and persons knowingly furnishing false information, either orally or in writing, are subject to the penalties provided by law for perjury and false swearing. During the course of the investigation, the panel may schedule an executive session at which the candidate, and other persons whom the committee wishes to interview, may be interviewed by the panel on matters pertinent to the candidate's qualifications for the office to be filled.
(C) When there is no known opposition to an incumbent who has notified the state court administrator of his desire for reelection, where there appears to be no substantial reason for having a public hearing, and where no request is made by at least ten members of the House of Representatives and five members of the Senate for a public hearing, the panel chairman, upon recommendation of the panel, may determine that the public hearing is unnecessary and shall not be held, but no nominations may be made prior to such determination.
(D) As soon as possible after the completion of the hearing, a verbatim copy of the testimony, documents submitted at the public hearing, and findings of fact must be transcribed and furnished to each candidate and anyone else upon request. A charge for these copies may be made as authorized in the Freedom of Information Act.
(E) A candidate may withdraw at any stage of the proceedings, and thereafter no further inquiry, report on or consideration of his candidacy may be made.
Section 14-4-60. (A) The panel in its discharge of its duties may administer oaths and affirmations, take depositions, and issue subpoenas to compel the attendance of witnesses and the production of books, papers, correspondence, memoranda, and other records considered necessary in connection with the investigation of the panel.
(B) No person is excused from attending and testifying or from producing books, papers, correspondence, memoranda, or other records before the panel on the ground that the testimony or evidence, documentary, or otherwise required of him may tend to incriminate him or subject him to a penalty or forfeiture. No individual may be prosecuted or subjected to any criminal penalty based upon testimony or evidence submitted or forfeiture for or on account of any transaction, matter, or thing concerning which he is compelled, after having claimed his privilege against self incrimination, to testify or produce evidence, documentary, or otherwise, except that the individual so testifying is not exempt from prosecution and punishment for perjury and false swearing committed in so testifying.
(C) In case of the refusal of any person to obey a lawful request or order of the panel, to obey a subpoena issued by the panel, or to obey a lawful order of a court in regard to the functions of the panel, any Circuit Court of this State or circuit judge within the jurisdiction of which this person is found, resides, or transacts business, upon application by the panel, may issue to the person an order requiring him to appear before the panel to produce evidence if so ordered or to give testimony touching the matter under investigation. Any failure to obey an order of the court may be punished as a contempt of court. Subpoenas must be issued in the name of the panel and must be signed by the panel chairman. Subpoenas may be issued to such persons as the panel may designate.
(D) All records, information, and other material that the panel has obtained or used in its investigation, except the materials, records, and information presented under oath at the public hearing must be kept strictly confidential.
Section 14-4-70. (A) The panel shall make nominations to the General Assembly of candidates for election to the Supreme Court, Court of Appeals, Circuit Court, Family Court, and the Administrative Law Judge Division. It shall review the qualifications of all applicants for a judicial office and select therefrom and submit to the General Assembly the names of up to three candidates whom it considers best qualified for the judicial office under consideration. With its written assessment of the candidates submitted, the panel may, if it desires, make a recommendation to the General Assembly of the candidate it believes most qualified to fill the position. If the panel concludes that there are fewer than three applicants qualified for a vacancy, it shall submit to the General Assembly only the names of those determined qualified with a written explanation of why fewer than three names were submitted.
(B) Insofar as possible, the panel shall make nominations as provided herein to the General Assembly during the opening week of its regular session for all vacancies which in the normal course of events will occur by creation of new judgeships or by expiration of terms during that year.
(C) In the case of vacancies created by death, resignation, disciplinary proceedings, or disability, the panel shall send to the General Assembly nominations for each vacancy as promptly as conditions permit, except that notice of the vacancy must be provided in the manner required by this chapter.
(D) The nominations of the panel for any judgeship are binding on the General Assembly, and it may not elect a person not nominated by the panel. Nothing shall prevent the General Assembly from rejecting all persons nominated. In this event, the panel shall submit another group of up to three names for that position. Further nominations in the manner required by this chapter must be made until the office is filled.
(E) If an incumbent justice or judge does desire reelection, his name must be forwarded by the panel to the General Assembly if the panel finds him qualified to serve in the judicial office held. If the panel does not find the incumbent justice or judge qualified for the judicial office held, it shall so notify the General Assembly and upon the expiration of his then current term of office, a vacancy in such office shall exist for which the panel shall submit nominations in the manner provided by this chapter together with its notification to the General Assembly of its finding that the incumbent justice or judge is not qualified. If the panel does forward the name of an incumbent justice or judge to the General Assembly, it also may submit other nominations up to two for the judicial office. If no other nominations are made by the panel, the name of that judge or justice only must be submitted by the panel to the General Assembly. The General Assembly in joint session by recorded public vote shall determine whether or not the judge or justice is retained in office. If a majority of those voting vote to retain the judge or justice in office, he is deemed reelected for a new term. If a majority of those voting vote against retaining the judge or justice in office, he is deemed to not be reelected for a new term, and the panel shall expeditiously proceed in accordance with the provisions of this chapter to submit nominees to the General Assembly for the vacancy which is created by the expiration of the term of the judge or justice.
(F) In making nominations, race, gender, national origin, and other demographic factors should be considered by the panel to assure nondiscrimination, inclusion, and representation to the greatest extent possible of all segments of the population of this State.
(G) The panel may accompany its nominations to the General Assembly with those reports or recommendations as to the qualifications of particular candidates that it deems appropriate.
(H) A period of at least three weeks must elapse between the date of the panel's nominations to the General Assembly, and the date the General Assembly conducts the election for these judgeships.
Section 14-4-80. (A) Before a sitting member of the General Assembly may submit an application with the panel for his nomination by the panel for election to a judicial office and before the panel may accept or consider such an application, the member of the General Assembly shall first resign his office.
(B) The privilege of the floor in either House of the General Assembly may not be granted to a former member during the time his application is pending before the panel and during the time his nomination by the panel for election to a particular judicial office is pending in the General Assembly.
(C) No person may seek directly or indirectly the pledge of a member of the General Assembly's vote or contact a member of the General Assembly regarding the judicial office, other than through a letter of introduction, until the qualifications of all candidates for that office have been determined by the judicial merit selection panel and the panel has furnished the names of its nominees for the vacancy to the General Assembly. No member of the General Assembly may offer his pledge until the qualifications of all candidates for that office have been determined by the judicial merit selection panel and the panel has furnished the names of its nominees to the General Assembly. For purposes of this section, indirectly seeking a pledge means the candidate, or someone acting on behalf of and at the request of the candidate, requesting a person to contact a member of the General Assembly on behalf of the candidate before nominations for that office are made by the panel. Violations of this section may be considered by the merit selection panel when it considers the applicant's qualifications. Violations of this section by judicial candidates are also a misdemeanor, and upon conviction, the violator shall be punished by a fine not exceeding one thousand dollars or by a term of imprisonment not exceeding ninety days.
Section 14-4-90. The provisions of Chapter 19 of Title 2 do not apply to the selection and screening of candidates for the Supreme Court, Court of Appeals, Circuit Court, Family Court, and the Administrative Law Judge Division.
Section 14-4-100. Candidates for judicial offices to be filled by election of the General Assembly must refrain from visiting the State House for the purpose of meeting members and campaigning for office until after the Judicial Merit Selection Panel has submitted its nominations to the General Assembly for those judgeships.
Violations of this section shall be punishable in the same manner violations of Section 14-4-80(C) are punished.
The provisions of this section do not apply to appointments in the State House initiated and requested by members of the General Assembly for the purpose of meeting or discussing various matters with these judicial candidates."
(C) Sections 2-19-70 and 2-19-80 of the 1976 Code are repealed.
(8) This section takes effect February 1, 1996, except that the General Assembly is authorized to elect the additional judges provided for in this section during its 1996 session with these judges taking office February 1, 1996, and except that the Judicial Merit Selection Panel established in this section may be appointed prior to February 1, 1996, and is authorized to organize prior to this date so that it may begin acting upon the judicial positions added by this section and upon other judicial vacancies which occur on or after January 1, 1996.
The state court administrator is also authorized as soon as possible after July 1, 1995, to begin notifying judges whose terms expire in 1996 of this fact, and to inquire whether or not they desire to seek reelection, and to take such other actions in regard to incumbent judges whose terms expire in 1996 as necessary to complete their review by the panel in time for the 1996 elections for these judgeships./
Renumber sections & amend totals/title to conform.
Rep. HODGES explained the amendment.
Rep. MARCHBANKS raised the Point of Order that Amendment No. 3A was out of order as it was not germane.
Rep. HODGES argued contra the Point in stating that it referred to the amendment provided in the Senate Bill that dealt with the judicial elections.
The SPEAKER stated that the House was working with the House version now as Amendment No. 1A had been adopted.
Rep. HODGES continued to argue contra the Point.
The SPEAKER stated that the House had amended the Bill back to its version and that it did not deal with judicial screening and an increase in judgeships and that the substantial effect of the amendment was not germane to the Appropriations Bill and he sustained the Point of Order and ruled the Amendment out of order.
The SPEAKER granted Rep. DAVENPORT a leave of absence for the remainder of the day.
Rep. ROGERS proposed the following Amendment No. 4A (Doc Name L:\COUNCIL\LEGIS\AMEND\JIC\5980HTC.95), which was tabled.
Amend the bill, as and if amended, Part II, Permanent Provisions, by adding an appropriately numbered SECTION to read:
TO AMEND SECTION 12-21-2710, OF THE 1976 CODE, RELATING TO COIN-OPERATED MACHINES AND DEVICES PROHIBITED BY LAW, SO AS TO INCLUDE VIDEO SLOT MACHINES WHICH DO NOT DISBURSE MONEY BUT WHICH HAVE A FREE PLAY FEATURE AND ALL OTHER VIDEO GAMES WHICH DO NOT DISBURSE MONEY BUT WHICH HAVE A FREE PLAY FEATURE REGARDLESS OF THE GAME ON THE MACHINES WITHIN THE CATEGORY OF DEVICES EXEMPT FROM THE PROHIBITION; TO AMEND SECTION 12-21-2720, AS AMENDED, RELATING TO LICENSE FEES FOR COIN-OPERATED MACHINES AND DEVICES, SO AS TO RAISE THE FEE ON VIDEO GAMES WITH A FREE PLAY FEATURE FROM THREE TO EIGHT THOUSAND DOLLARS A BIENNIUM; AND TO APPROPRIATE TWENTY-SEVEN MILLION DOLLARS OF THESE REVENUES IN FISCAL YEAR 1995-96 TO THE HIGHER EDUCATION FORMULA.
A. The first paragraph of Section 12-21-2710 of the 1976 Code is amended to read:
"It is unlawful for any person to keep on his premises or operate or permit to be kept on his premises or operated within this State any vending or slot machine, punch board, pull board, or other device pertaining to games of chance of whatever name or kind, including those machines, boards, or other devices that display different pictures, words, or symbols, at different plays or different numbers, whether in words or figures or, which deposit tokens or coins at regular intervals or in varying numbers to the player or in the machine, but the provisions of this section do not extend to coin-operated nonpayout pin tables, in-line pin games, video slot machines which do not disburse money but which have a free play feature and all other video games which do not disburse money but which have a with free play feature regardless of the nature of the game or to automatic weighing, measuring, musical, and vending machines which are constructed as to give a certain uniform and fair return in value for each coin deposited and in which there is no element of chance."
B. That portion of Section 12-21-2720(A) of the 1976 Code that precedes item (1), as last amended by Act 501 of 1992, is further amended to read:
"Every person who maintains for use or permits the use of, on a place or premises occupied by him, one or more of the following machines or devices shall apply for and procure from the South Carolina Department of Revenue and Taxation a license effective for two years for the privilege of making use of the machine in South Carolina and shall pay for the license a tax of fifty dollars for each machine in item (1), two hundred dollars for each machine in item (2), and three eight thousand dollars for each machine in item (3)."
C. An amount equal to twenty-seven million dollars of the fiscal year 1995-96 revenues from the license fees on machines licensed pursuant to Section 12-21-2720(A)(3) is appropriated to the formula for higher education funding./
Renumber sections to conform.
Amend totals and title to conform.
Rep. ROGERS explained the amendment.
Rep. HASKINS raised the Point of Order that Amendment No. 4A was out of order as it was not germane in that the money was not spent in Part I.
Rep. ROGERS argued contra the Point in stating that it provided for a Part I expenditure and raised revenues generated in the House Bill.
The SPEAKER stated that it was germane in that Section B increased fees on all machines and he overruled the Point of Order.
Rep. ROGERS continued speaking.
Rep. H. BROWN moved to table the amendment.
Rep. ROGERS demanded the yeas and nays, which were taken resulting as follows:
Those who voted in the affirmative are:
Allison Anderson Bailey Boan Brown, H. Cain Carnell Cato Chamblee Cooper Cotty Cromer Dantzler Delleney Easterday Fair Felder Fleming Fulmer Gamble Hallman Harrell Harris, J. Harrison Harvin Haskins Herdklotz Huff Hutson Keegan Kelley Kinon Kirsh Knotts Koon Lanford Law Limbaugh Limehouse Littlejohn Marchbanks Mason McCraw McKay Meacham Phillips Quinn Rice Riser Robinson Sandifer Seithel Sharpe Shissias Simrill Smith, D. Smith, R. Spearman Stoddard Tripp Trotter Vaughn Walker Wells Whatley Whipper, S. Wilder Wilkes Wilkins Wofford Wright Young, A. Young, J.
Those who voted in the negative are:
Baxley Breeland Byrd Canty Cave Cobb-Hunter Elliott Harris, P. Hines Howard Inabinett Jennings Keyserling Lloyd Martin McAbee McElveen McTeer Neilson Rhoad Richardson Rogers Sheheen Stuart Townsend Tucker Whipper, L. White Williams
So, the amendment was tabled.
Rep. HODGES proposed the following Amendment No. 5A, which was tabled.
Part I, Section 3B, add to Approved Accounts the sum of $10,000 for the operation of the Judicial Merit Selection Panel.
Rep. HODGES explained the amendment.
Rep. HASKINS spoke against the amendment.
Rep. H. BROWN moved to table the amendment.
Rep. HODGES demanded the yeas and nays, which were taken resulting as follows:
Those who voted in the affirmative are:
Allison Bailey Beatty Brown, H. Brown, J. Brown, T. Cain Carnell Cato Cave Chamblee Cooper Cotty Dantzler Delleney Easterday Fair Felder Harrell Harrison Harvin Haskins Herdklotz Keegan Kelley Kinon Kirsh Knotts Koon Lanford Law Limbaugh Limehouse Littlejohn Marchbanks Martin Mason McCraw McElveen McKay Meacham Moody-Lawrence Phillips Quinn Rhoad Rice Riser Robinson Sandifer Seithel Sharpe Sheheen Simrill Smith, R. Spearman Stille Stuart Townsend Tripp Trotter Vaughn Walker Wells Whipper, L. White Wilder Wilkins Wofford Worley Wright Young, A. Young, J.
Those who voted in the negative are:
Askins Baxley Boan Breeland Cromer Gamble Hallman Harris, J. Hines Hodges Howard Hutson Inabinett Jennings Keyserling Lloyd McTeer Neal Neilson Rogers Scott Tucker Whipper, S. Wilkes Williams Witherspoon
So, the amendment was tabled.
The Senate amendments, as amended, were then agreed to and the Bill ordered returned to the Senate.
The following Bills were taken up, read the third time, and ordered sent to the Senate.
H. 3624 -- Rep. Sharpe: A BILL TO AMEND TITLE 48, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO ENVIRONMENTAL PROTECTION AND CONSERVATION, BY ADDING CHAPTER 57 SO AS TO ENACT THE SOUTH CAROLINA ENVIRONMENTAL AUDIT ACT OF 1995 SO AS TO DEFINE ENVIRONMENTAL AUDITS AND AUDIT REPORTS AND TO CREATE A PRIVILEGE WITH REGARD TO CONTENTS OF THESE REPORTS AND TO PROVIDE EXCEPTIONS.
H. 3581 -- Reps. Sharpe, Herdklotz, Meacham, Bailey, Littlejohn, Fulmer, Law, A. Young, Rice, Davenport, Vaughn, Haskins, D. Smith, Cato, Mason and Riser: A BILL TO AMEND SECTION 1-23-10, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO DEFINITIONS IN THE ADMINISTRATIVE PROCEDURES ACT, SO AS TO REVISE THE DEFINITION OF REGULATION; TO AMEND SECTION 1-23-110, AS AMENDED, RELATING TO PROCEDURES FOR PROMULGATING REGULATIONS, SO AS TO FURTHER PROVIDE FOR THE CONTENTS OF THE PUBLIC HEARING NOTICE ON PROPOSED REGULATIONS; TO AMEND SECTION 1-23-111, RELATING TO PROCEDURES FOR CONDUCTING PUBLIC HEARINGS AND THE REPORT OF THE OFFICIAL PRESIDING AT THE PUBLIC HEARING AND THE AGENCY'S RESPONSE TO THE REPORT, SO AS TO PROVIDE THE BASIS FOR THE DETERMINATION OF THE NEED AND REASONABLENESS OF THE REGULATION AND TO REVISE THE OPTIONS AVAILABLE TO AN AGENCY IN RESPONDING TO A REPORT; TO AMEND SECTION 1-23-115, AS AMENDED, RELATING TO ASSESSMENT REPORTS ON REGULATIONS SO AS TO CLARIFY WHEN AN ASSESSMENT REPORT MAY BE REQUESTED AND TO AUTHORIZE A LEGISLATIVE COMMITTEE TO REQUEST A REPORT AND TO PROVIDE PROCEDURES UNDER WHICH THE ONE HUNDRED TWENTY DAY REVIEW PERIOD IS TOLLED UPON SUCH A REQUEST, AND TO MANDATE THE CONTENTS OF THE REPORT; TO AMEND SECTIONS 1-23-120 AND 1-23-125, BOTH AS AMENDED, BOTH RELATING TO GENERAL ASSEMBLY APPROVAL OF REGULATIONS, SO AS TO PROHIBIT AN AGENCY FROM WITHDRAWING OR MODIFYING A REGULATION EXCEPT UPON NOTICE BY THE LEGISLATIVE COMMITTEE.
The following Bill was taken up, read the third time, and ordered returned to the Senate with amendments.
S. 365 -- Senators Setzler, Stilwell, Cork, Moore, Lander, Courson and Leventis: A BILL TO AMEND SECTION 59-103-10, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE STATE COMMISSION ON HIGHER EDUCATION, SO AS TO REVISE THE MEMBERSHIP OF THE COMMISSION AND THE MANNER IN WHICH THE CHAIRMAN IS SELECTED; TO AMEND SECTION 59-103-60, RELATING TO RECOMMENDATIONS OF THE COMMISSION ON HIGHER EDUCATION TO THE BUDGET AND CONTROL BOARD AND THE GENERAL ASSEMBLY, SO AS TO INCLUDE THE GOVERNOR'S OFFICE AS A RECIPIENT OF SUCH RECOMMENDATIONS AND DELETE THE BUDGET AND CONTROL BOARD AND PROVIDE THAT THE HOUSE WAYS AND MEANS COMMITTEE AND THE SENATE FINANCE COMMITTEE AS WELL AS THE BUDGET AND CONTROL BOARD MAY REFER TO THE COMMISSION CERTAIN REQUESTS OF INSTITUTIONS OF HIGHER LEARNING; AND TO AMEND SECTION 59-103-90, RELATING TO THE PROFESSIONAL STAFF OF THE COMMISSION, SO AS TO PROVIDE THAT THE EXECUTIVE DIRECTOR SHALL BE APPOINTED BY THE COMMISSION TO SERVE AT ITS PLEASURE WITH NO GRIEVANCE RIGHTS, AND TO PROVIDE THAT THE OTHER PROFESSIONAL STAFF COMPLEMENT OF THE COMMISSION SHALL BE ESTABLISHED BY THE EXECUTIVE DIRECTOR RATHER THAN THE COMMISSION.
The following Bill was read the third time, passed and, having received three readings in both Houses, it was ordered that the title be changed to that of an Act, and that it be enrolled for ratification.
S. 48 -- Senators Leatherman, Wilson, Leventis, Rankin, Elliott, Rose and Giese: A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 11-27-110 SO AS TO PROVIDE THAT THE PRINCIPAL AMOUNT OF A LEASE PURCHASE OR FINANCING AGREEMENT IS SUBJECT TO THE CONSTITUTIONAL DEBT LIMIT FOR POLITICAL SUBDIVISIONS AND THAT PAYMENTS MADE BY THE STATE UNDER SUCH AN AGREEMENT ARE DEEMED GENERAL OBLIGATION DEBT SERVICE FOR PURPOSES OF THE CONSTITUTIONAL DEBT SERVICE LIMIT ON THE STATE, TO PROVIDE THAT THE CALCULATION OF THE LIMITATION ON GENERAL OBLIGATION BONDED INDEBTEDNESS FOR FUTURE GENERAL OBLIGATION BOND ISSUES MUST INCLUDE THE PRINCIPAL BALANCE OF ANY OUTSTANDING FINANCING AGREEMENT; AND TO AMEND THE 1976 CODE BY ADDING SECTION 59-17-120 SO AS TO PROVIDE THAT SCHOOL BONDS CALLED BEFORE MATURITY MAY BE REISSUED ONLY IF THE PAYOFF AMOUNT AND THE AMOUNT NECESSARY TO SERVICE THE REISSUED BONDS DOES NOT INCREASE BY MORE THAN EIGHT PERCENT IN A YEAR THE DEBT SERVICE ON THE ORIGINAL BONDED INDEBTEDNESS AND DOES NOT EXCEED THE DISTRICT'S DEBT LIMIT.
Rep. CATO moved that the House recur to the morning hour, which was agreed to.
The following was introduced:
H. 4204 -- Rep. Marchbanks: A CONCURRENT RESOLUTION CONGRATULATING DR. ROBERT COOK EDWARDS AND MRS. LOUISE ODOM EDWARDS ON THE OCCASION OF THEIR SIXTIETH WEDDING ANNIVERSARY ON MAY 30, 1995.
The Concurrent Resolution was agreed to and ordered sent to the Senate.
On motion of Rep. L. WHIPPER, with unanimous consent, the following Bill was ordered recalled from the Committee on Ways and Means.
S. 611 -- Senators McConnell and Washington: A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 59-101-197 SO AS TO REQUIRE THE REPORTING OF CERTAIN FINANCIAL INFORMATION BY EACH MEDICAL SCHOOL RECEIVING AN APPROPRIATION FROM THE STATE.
Rep. L. WHIPPER moved to waive Rule 5.12, which was agreed to by a division vote of 51 to 0.
On motion of Rep. MARTIN, with unanimous consent, the following Bill was ordered recalled from the Committee on Judiciary.
S. 219 -- Senators Greg Smith, Leventis, Cork, Rankin, Thomas and Hayes: A BILL TO AMEND SECTION 16-25-70, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO ARRESTS IN DOMESTIC VIOLENCE CASES, SO AS TO REQUIRE THAT A PERSON WHO COMMITS OR THREATENS TO COMMIT AN ACT OF DOMESTIC VIOLENCE UPON A FAMILY OR HOUSEHOLD MEMBER MUST BE ARRESTED.
On motion of Rep. SHISSIAS, with unanimous consent, the following Bill was ordered recalled from the Richland Delegation.
H. 4186 -- Reps. Shissias, Cotty, Rogers, Cromer, Harrison, Quinn, Howard, Scott, Neal, J. Brown and Byrd: A BILL TO AMEND SECTION 7-7-465, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO VOTING PRECINCTS IN RICHLAND COUNTY, SO AS TO ADD THE GREGG PARK PRECINCT AND TO STIPULATE THE DATE OF THE OFFICIAL MAP ON WHICH THE LINES OF THE PRECINCTS IN RICHLAND COUNTY ARE SHOWN.
On motion of Rep. SHEHEEN, with unanimous consent, the following Bill was ordered recalled from the Kershaw Delegation.
S. 670 -- Senator Holland: A BILL TO PROVIDE THAT EACH MEMBER OF THE KERSHAW COUNTY TRANSPORTATION COMMITTEE MUST BE PAID THE SUM OF SEVENTY-FIVE DOLLARS FOR EACH MEETING AT WHICH HE IS IN ATTENDANCE.
On motion of Rep. KINON, with unanimous consent, the following Concurrent Resolution was ordered recalled from the Committee on Education and Public Works.
H. 4191 -- Rep. Kinon: A CONCURRENT RESOLUTION REQUESTING THE DEPARTMENT OF TRANSPORTATION TO DESIGNATE AND NAME A PORTION OF STATE ROAD S-17-75, EAST THIRD AVENUE, IN DILLON COUNTY AS THE "W. JESSE FORD HIGHWAY" AND TO INSTALL APPROPRIATE MARKERS OR SIGNS.
Rep. KINON moved to waive Rule 5.12, which was agreed to by a division vote of 33 to 0.
The House stood at ease until the Joint Assembly.
At 11:59 A.M. the House resumed, the SPEAKER in the Chair.
At 12:00 Noon the Senate appeared in the Hall of the House.
The President of the Senate called the Joint Assembly to order and announced that it had convened under the terms of a Concurrent Resolution adopted by both Houses.
The Reading Clerk of the House read the following Concurrent Resolution:
H. 4172 -- Rep. Stoddard: A CONCURRENT RESOLUTION TO FIX 12:00 NOON ON WEDNESDAY, MAY 10, 1995, AS THE TIME FOR THE HOUSE OF REPRESENTATIVES AND THE SENATE TO MEET IN JOINT SESSION IN THE HALL OF THE HOUSE OF REPRESENTATIVES FOR THE PURPOSE OF ELECTING MEMBERS OF THE BOARDS OF TRUSTEES OF COASTAL CAROLINA UNIVERSITY, THE MEDICAL UNIVERSITY OF SOUTH CAROLINA, SOUTH CAROLINA STATE UNIVERSITY, THE WIL LOU GRAY OPPORTUNITY SCHOOL, AND THE BOARD OF VISITORS OF THE CITADEL, TO SUCCEED THOSE MEMBERS WHOSE TERMS EXPIRE IN 1995 OR WHOSE POSITIONS OTHERWISE MUST BE FILLED.
The President recognized Rep. STODDARD, Chairman of the Joint Screening Committee.
The President announced that nominations were in order for the First Congressional District, Seat 1.
Rep. STODDARD, on behalf of the Joint Screening Committee, stated that the following candidate had been screened and found qualified: Clark B. Parker.
On motion of Rep. STODDARD, nominations were closed, and with unanimous consent, the vote was taken by acclamation, resulting in the election of the nominee.
Whereupon, the President announced that Clark B. Parker was duly elected for the term prescribed by law.
The President announced that nominations were in order for the Second Congressional District, Seat 3.
Rep. STODDARD, on behalf of the Joint Screening Committee, stated that the following candidates had been screened and found qualified: Leo Richardson and Oran P. Smith.
Rep. STODDARD announced that Mr. Leo Richardson had withdrawn his name as a candidate.
On motion of Rep. STODDARD, nominations were closed, and with unanimous consent, the vote was taken by acclamation, resulting in the election of the nominee.
Whereupon, the President announced that Mr. Oran P. Smith was duly elected for the term prescribed by law.
The President announced that nominations were in order for the Third Congressional District, Seat 5.
Rep. STODDARD, on behalf of the Joint Screening Committee, stated that the following candidate had been screened and found qualified: Mr. Payne Barnette, Jr.
On motion of Rep. STODDARD, nominations were closed, and with unanimous consent, the vote was taken by acclamation, resulting in the election of the nominee.
Whereupon, the President announced that Payne Barnette, Jr. was duly elected for the term prescribed by law.
The President announced that nominations were in order for the Fourth Congressional District, Seat 7.
Rep. STODDARD, on behalf of the Joint Screening Committee, stated that the following candidate had been screened and found qualified: Ms. Elaine W. Marks.
On motion of Rep. STODDARD, nominations were closed, and with unanimous consent, the vote was taken by acclamation, resulting in the election of the nominee.
Whereupon, the President announced that Ms. Elaine W. Marks was duly elected for the term prescribed by law.
The President announced that nominations were in order for the Fifth Congressional District, Seat 9.
Rep. STODDARD, on behalf of the Joint Screening Committee, stated that the following candidate had been screened and found qualified: Ms. Juli S. Powers.
On motion of Rep. STODDARD, nominations were closed, and with unanimous consent, the vote was taken by acclamation, resulting in the election of the nominee.
Whereupon, the President announced that Ms. Juli S. Powers was duly elected for the term prescribed by law.
The President announced that nominations were in order for the Sixth Congressional District, Seat 11.
Rep. STODDARD, on behalf of the Joint Screening Committee, stated that the following candidate had been screened and found qualified: Mr. Fred F. DuBard.
On motion of Rep. STODDARD, nominations were closed, and with unanimous consent, the vote was taken by acclamation, resulting in the election of the nominee.
Whereupon, the President announced that Mr. Fred F. DuBard was duly elected for the term prescribed by law.
The President announced that nominations were in order for the At-Large Congressional District, Seat 13.
Rep. STODDARD, on behalf of the Joint Screening Committee, stated that the following candidate had been screened and found qualified: Mr. Franklin Burroughs.
On motion of Rep. STODDARD, nominations were closed, and with unanimous consent, the vote was taken by acclamation, resulting in the election of the nominee.
Whereupon, the President announced that Mr. Franklin Burroughs was duly elected for the term prescribed by law.
The President announced that nominations were in order for the At-Large Congressional District, Seat 15.
Rep. STODDARD, on behalf of the Joint Screening Committee, stated that the following candidate had been screened and found qualified: Mr. Edwin C. Wall, Jr.
On motion of Rep. STODDARD, nominations were closed, and with unanimous consent, the vote was taken by acclamation, resulting in the election of the nominee.
Whereupon, the President announced that Mr. Edwin C. Wall, Jr. was duly elected for the term prescribed by law.
The President announced that nominations were in order for the Second Congressional District.
Rep. STODDARD, on behalf of the Joint Screening Committee, stated that the following candidate had been screened and found qualified: Mr. H. Donald McElveen.
On motion of Rep. STODDARD, nominations were closed, and with unanimous consent, the vote was taken by acclamation, resulting in the election of the nominee.
Whereupon, the President announced that Mr. H. Donald McElveen was duly elected for the term prescribed by law.
The President announced that nominations were in order for the Second Congressional District, Seat 2.
Rep. STODDARD, on behalf of the Joint Screening Committee, stated that the following candidate had been screened and found qualified: Mr. Anthony T. Grant.
On motion of Rep. STODDARD, nominations were closed, and with unanimous consent, the vote was taken by acclamation, resulting in the election of the nominee.
Whereupon, the President announced that Mr. Anthony T. Grant was duly elected for the term prescribed by law.
The President announced that nominations were in order for the First Congressional District, Seat 1.
Rep. STODDARD, on behalf of the Joint Screening Committee, stated that the following candidates had been screened and found qualified: Mr. Arnold Collins, Mr. Moses A. Wilds, Sr., and Mr. George Williams.
Rep. STODDARD, on behalf of the Joint Screening Committee, stated the Mr. George Williams had withdrawn his name as a candidate.
Rep. HARRELL withdrew Mr. Moses A. Wilds, Sr. as a candidate.
On motion of Senator Washington, nominations were closed, and with unanimous consent, the vote was taken by acclamation, resulting in the election of the nominee.
Whereupon, the President announced that Mr. Arnold Collins was duly elected for the term prescribed by law.
The President announced that nominations were in order for the Fourth Congressional District, Seat 4.
Rep. STODDARD, on behalf of the Joint Screening Committee, stated that the following candidates had been screened and found qualified: Dr. James L. Bullard and Alphonso Allen.
On motion of Rep. STODDARD nominations were closed.
The following named Senators voted for Dr. Bullard:
Alexander Bryan Cork Courson Courtney Drummond Elliott Ford Glover Gregory Hayes Jackson Lander Leatherman Leventis Martin Matthews McConnell McGill Moore O'Dell Passailaigue Patterson Peeler Rankin Reese Rose Russell Ryberg Saleeby Setzler Short Smith, G. Smith, J.V. Stilwell Thomas Waldrep Washington Williams Wilson
The following named Senators voted for Mr. Allen:
Holland
On motion of Rep. STODDARD, with unanimous consent, the members of the House voted by electronic roll call:
The following named Representatives voted for Dr. Bullard:
Allison Anderson Askins Bailey Baxley Beatty Boan Brown, H. Brown, J. Brown, T. Byrd Cain Canty Carnell Cato Cave Chamblee Clyburn Cobb-Hunter Cooper Cotty Dantzler Delleney Easterday Elliott Fair Felder Fleming Fulmer Gamble Hallman Harrell Harris, P. Harvin Haskins Herdklotz Hines Hodges Howard Huff Hutson Inabinett Jennings Kelley Kennedy Keyserling Kinon Kirsh Klauber Knotts Koon Lanford Law Limbaugh Limehouse Littlejohn Lloyd Marchbanks Martin Mason McAbee McCraw McKay McTeer Meacham Moody-Lawrence Neal Neilson Phillips Quinn Rhoad Rice Richardson Riser Robinson Rogers Sandifer Scott Seithel Sharpe Sheheen Shissias Simrill Smith, D. Smith, R. Spearman Stille Stoddard Stuart Thomas Townsend Tripp Trotter Tucker Vaughn Waldrop Walker Wells Whatley Whipper, L. Whipper, S. White Wilder Wilkes Wilkins Williams Wofford Worley Wright Young, A. Young, J.
The following named Representatives voted for Mr. Allen:
Breeland Govan Harris, J. Keegan
Total number of Senators voting 41
Total number of Representatives voting 115
Grand Total 156
Necessary to a choice 79
Of which Dr. Bullard received 151
Of which Mr. Allen received 5
Whereupon, the President announced that Dr. James L. Bullard was duly elected for the term prescribed by law.
The President announced that nominations were in order for the Sixth Congressional District, Seat 6.
Rep. STODDARD, on behalf of the Joint Screening Committee, stated that the following candidates had been screened and found qualified: Mr. Edwin Givens and Dr. Thomas Wilson.
On motion of Rep. STODDARD nominations were closed.
The following named Senators voted for Mr. Givens:
Alexander Bryan Cork Courson Courtney Drummond Elliott Ford Glover Gregory Hayes Holland Jackson Lander Leatherman Martin Matthews McConnell McGill Moore O'Dell Passailaigue Patterson Peeler Rankin Reese Rose Russell Ryberg Saleeby Setzler Short Smith, G. Smith, J.V. Stilwell Thomas Waldrep Washington Williams
The following named Senators voted for Dr. Wilson:
Wilson
On motion of Rep. STODDARD, with unanimous consent, the members of the House voted by electronic roll call.
The following named Representatives voted for Mr. Givens:
Allison Anderson Bailey Baxley Beatty Boan Breeland Brown, H. Brown, J. Brown, T. Byrd Cain Canty Carnell Cato Cave Chamblee Clyburn Cobb-Hunter Cooper Cotty Cromer Dantzler Delleney Easterday Elliott Fair Felder Fleming Fulmer Gamble Hallman Harrell Harris, J. Harris, P. Harrison Harvin Haskins Herdklotz Hodges Howard Huff Hutson Inabinett Jennings Keegan Kelley Kennedy Keyserling Kinon Kirsh Klauber Knotts Koon Lanford Law Limehouse Littlejohn Lloyd Martin Mason McAbee McCraw McElveen McTeer Meacham Moody-Lawrence Neal Neilson Phillips Quinn Rhoad Rice Richardson Riser Robinson Rogers Sandifer Scott Seithel Sharpe Sheheen Shissias Simrill Smith, D. Smith, R. Spearman Stille Stoddard Stuart Thomas Townsend Tripp Tucker Vaughn Waldrop Walker Whatley Whipper, L. Whipper, S. White Wilder Wilkes Wilkins Williams Witherspoon Wofford Worley Wright Young, A. Young, J.
The following named Representatives voted for Dr. Wilson:
Askins Hines Limbaugh McKay Wells
Total number of Senators voting 40
Total number of Representatives voting 116
Grand Total 156
Necessary to a choice 79
Of which Mr. Givens received 150
Of which Dr. Wilson received 6
Whereupon, the President announced that Mr. Edwin Givens was duly elected for the term prescribed by law.
The President announced that nominations were in order for the At-large Seat.
Rep. STODDARD, on behalf of the Joint Screening Committee, stated that the following candidate had been screened and found qualified: Mr. Dennis J. Rhoad.
Senator Courson nominated Mr. William J. Sachs.
On motion of Rep. STODDARD, nominations were closed.
The following named Senators voted for Mr. Rhoad:
Alexander Bryan Cork Courtney Drummond Elliott Hayes Holland Jackson Lander Leatherman Leventis Martin Matthews McConnell McGill Mescher O'Dell Passailaigue Peeler Rankin Reese Rose Russell Saleeby Short Smith, J.V. Stilwell Thomas Waldrep Williams
The following named Senators voted for Mr. Sachs:
Courson Glover Moore Patterson Ryberg Smith, G. Washington Wilson
On motion of Rep. STODDARD, with unanimous consent, the members of the House voted by electronic roll call.
The following named Representatives voted for Mr. Rhoad:
Allison Anderson Bailey Baxley Breeland Brown, H. Brown, T. Cain Canty Carnell Cato Cave Chamblee Clyburn Cobb-Hunter Cooper Cromer Dantzler Delleney Easterday Elliott Fair Felder Fleming Fulmer Gamble Govan Hallman Harrell Harris, P. Harvin Haskins Herdklotz Hines Hodges Huff Hutson Inabinett Jennings Keegan Kelley Kennedy Keyserling Kinon Kirsh Klauber Knotts Law Limbaugh Limehouse Littlejohn Lloyd Marchbanks Martin Mason McAbee McCraw McElveen Meacham Moody-Lawrence Neilson Phillips Quinn Rhoad Rice Riser Robinson Sandifer Seithel Sharpe Sheheen Simrill Smith, D. Smith, R. Stille Stoddard Stuart Thomas Tripp Trotter Tucker Vaughn Waldrop Walker Wells Whatley Whipper, L. Whipper, S. Wilder Wilkes Wilkins Williams Witherspoon Wofford Worley Wright Young, A. Young, J.
The following named Representatives voted for Mr. Sachs:
Askins Brown, J. Byrd Cotty Harris, J. Harrison Howard Koon McKay McTeer Neal Richardson Rogers Scott Shissias Spearman White
Total number of Senators voting 39
Total number of Representatives voting 115
Grand Total 154
Necessary to a choice 78
Of which Mr. Rhoad received 129
Of which Mr. Sachs received 25
Whereupon, the President announced that Mr. Rhoad was duly elected for the term prescribed by law.
The President announced that nominations were in order for three At-Large seats, four year terms.
Rep. STODDARD, on behalf of the Joint Screening Committee, stated that the following candidates had been screened and found qualified: Ms. Betty Henderson, Mr. Vince Rhodes, and Dr. Louise Scott.
On motion of Rep. STODDARD, nominations were closed, and with unanimous consent, the vote was taken by acclamation, resulting in the election of the nominee.
Whereupon, the President announced that Ms. Betty Henderson, Mr. Vince Rhodes, and Dr. Louise Scott were duly elected for the term prescribed by law.
The President announced that nominations were in order for one At-Large seat, two year term.
Rep. STODDARD, on behalf of the Joint Screening Committee, stated that the following candidate had been screened and found qualified: Mr. Russell Hart.
On motion of Rep. STODDARD, nominations were closed, and with unanimous consent, the vote was taken by acclamation, resulting in the election of the nominee.
Whereupon, the President announced that Mr. Russell Hart was duly elected for the term prescribed by law.
The Reading Clerk of the House read the following Concurrent Resolution:
H. 4173 -- Reps. Cooper, Waldrop and J. Harris: A CONCURRENT RESOLUTION TO FIX WEDNESDAY, MAY 10, 1995, IMMEDIATELY FOLLOWING THE ELECTION OF COLLEGE AND UNIVERSITY TRUSTEES AS THE TIME FOR THE HOUSE OF REPRESENTATIVES AND THE SENATE TO MEET IN JOINT SESSION IN THE HALL OF THE HOUSE OF REPRESENTATIVES FOR THE PURPOSE OF ELECTING FIVE SPECIFIED MEMBERS OF THE LEGISLATIVE AUDIT COUNCIL.
Rep. COOPER, on behalf of the Legislative Audit Council Nominating Committee, stated that the following candidate had been screened and found qualified: Mr. Harry C. "Bunt" Wilson.
On motion of Rep. COOPER, nominations were closed, and with unanimous consent, the vote was taken by acclamation, resulting in the election of the nominee.
Whereupon, the President announced that Mr. Harry C. "Bunt" Wilson was duly elected for the term prescribed by law.
Rep. COOPER, on behalf of the Legislative Audit Council Nominating Committee, stated that the following candidate had been screened and found qualified: Mr. Philip F. Laughridge.
On motion of Rep. COOPER, nominations were closed, and with unanimous consent, the vote was taken by acclamation, resulting in the election of the nominee.
Whereupon, the President announced that Mr. Philip F. Laughridge was duly elected for the term prescribed by law.
Rep. COOPER, on behalf of the Legislative Audit Council Nominating Committee, stated that the following candidate had been screened and found qualified: Mr. J. Bennette Cornwell, III.
On motion of Rep. COOPER, nominations were closed, and with unanimous consent, the vote was taken by acclamation, resulting in the election of the nominee.
Whereupon, the President announced that Mr. J. Bennette Cornwell, III was duly elected for the term prescribed by law.
Rep. COOPER, on behalf of the Legislative Audit Council Nominating Committee, stated that the following candidates had been screened and found qualified: Mr. Julian B. Wright and Mr. Melvin Smoak.
Rep. GOVAN withdrew Mr. Melvin Smoak as follows:
"Members of the Senate and House of Representatives... I rise to withdraw the name of Mr. Melvin Smoak who was offering for this position. After talking with Mr. Smoak, we felt that it would be better if we leave here on a united front. We had two outstanding candidates and in this situation, we felt that Mr. Wright should be that candidate. But, I would like for you, if you will, to take a look at Mr. Smoak's qualifications. I am quite sure, by now, that each of you has received his resume and he is an outstanding South Carolinian who has contributed much. He is a man after my own heart because he is committed to our future, which is our children, and before you leave here today, we ask you... and Mr. Smoak is going to be around to meet many of you who have not had the opportunity to meet him personally. Again, to those of you who have committed your support, we appreciate it, and we would strongly ask for your consideration in the future for an outstanding gentlemen who is committed to our children, and who is committed to South Carolina. Having said that, Mr. President, I would like to ask that Mr. Julian B. Wright be elected."
On motion of Rep. COOPER, nominations were closed, and with unanimous consent, the vote was taken by acclamation, resulting in the election of the nominee.
Whereupon, the President announced that Mr. Julian B. Wright was duly elected for the term prescribed by law.
Rep. COOPER, on behalf of the Legislative Audit Council Nominating Committee, stated that the following candidates had been screened and found qualified: Mr. Richard S. Beltram and Mr. Dill Blackwell.
Rep. LANFORD withdrew Mr. Richard S. Beltram as follows:
"Ladies and gentlemen, fellow colleagues... On any given day and any given year, I would be more than proud to stand before you and nominate Rick Beltram for the Legislative Audit Council. Rick was contacted and he volunteered to serve and he thought there would be no opposition and he really thought that. Two weeks ago he found out that he did have opposition, a great individual, Representative Dill Blackwell, who served here, and served with many of us and did an outstanding job here. But, Mr. Beltram also, in 1987, moved into my district and opened up a manufacturing facility and now employs over 100 people. He was going to do this out of his dedication to the State of South Carolina, not because he felt that he needed to do this for anything of any personal gain. I talked to Mr. Beltram this morning and being someone who can audit books as Mr. Beltram has with his degrees, he also learned to count at a very early age and he realized what a diligent job the Greenville County delegation did on behalf of Mr. Dill Blackwell. So, he asked me to withdraw him from consideration and that Mr. Dill Blackwell be elected by acclamation."
On motion of Rep. COOPER, nominations were closed, and with unanimous consent, the vote was taken by acclamation, resulting in the election of the nominee.
Whereupon, the President announced that Mr. Dill Blackwell was duly elected for the term prescribed by law.
The President announced that nominations were in order for a member of the Old Exchange Building Commission.
Senator Leventis nominated Mr. James M. Eaves as follows:
"Ladies and gentlemen of the Joint Assembly... I rise today to place a name in nomination, the name of Jim Eaves. The Old Exchange Building Commission operated the Old Exchange Building down in Charleston and to history buffs and to all of us, it should be important. Mr. Sherman Smith, a gentleman from Sumter, served with distinction for many years and recently Mr. Smith passed away, so that created a vacancy. Mr. Eaves also lives in Sumter. He has been involved in matters historical for many years. He serves as a custodian of historical documents in Sumter. He helped found the Art Gallery in Sumter. To a great degree, he is very familiar with what takes place at the Old Exchange Building and the problems that they have. You recall that we no longer fund them and that is one of the problems that they have. But, he is a fine individual and he is interested in serving in this role that is important to our state's history and I would place his name in nomination."
On motion of Senator Leventis, nominations were closed, and with unanimous consent, the vote was taken by acclamation, resulting in the election of the nominee.
Whereupon, the President announced that Mr. James M. Eaves was duly elected for the term prescribed by law.
The purposes of the Joint Assembly having been accomplished, the President announced that under the terms of the Concurrent Resolution the Joint Assembly would recede from business.
The Senate accordingly retired to its Chamber.
At 1:00 P.M. the House resumed, the SPEAKER in the Chair.
Rep. J. BROWN moved that the House do now adjourn, which was adopted.
The Senate returned to the House with concurrence the following:
H. 4160 -- Reps. Wilkins, Harrison, Delleney, Huff, Thomas and D. Smith: A CONCURRENT RESOLUTION TO FIX 12:00 NOON ON THURSDAY, MAY 25, 1995, AS THE TIME FOR ELECTING A SUCCESSOR TO A CERTAIN JUDGE OF THE SEVENTH JUDICIAL CIRCUIT WHOSE UNEXPIRED TERM EXPIRES JUNE 30, 2000; TO ELECT A SUCCESSOR TO A CERTAIN JUDGE OF THE FAMILY COURT OF THE FOURTH JUDICIAL CIRCUIT, SEAT 1, WHOSE UNEXPIRED TERM EXPIRES JUNE 30, 1998; TO ELECT A SUCCESSOR TO A CERTAIN JUDGE OF THE FAMILY COURT OF THE FIFTH JUDICIAL CIRCUIT, SEAT 1, WHOSE UNEXPIRED TERM EXPIRES JUNE 30, 1998; TO ELECT A SUCCESSOR TO A CERTAIN JUDGE OF THE FAMILY COURT OF THE FIFTEENTH JUDICIAL CIRCUIT, SEAT 2, WHOSE UNEXPIRED TERM EXPIRES JUNE 30, 1998; TO ELECT A SUCCESSOR TO A CERTAIN JUDGE OF THE FAMILY COURT OF THE FIRST JUDICIAL CIRCUIT, SEAT 1, WHOSE TERM EXPIRES JUNE 30, 1995; TO ELECT A SUCCESSOR TO A CERTAIN JUDGE OF THE FAMILY COURT OF THE SECOND JUDICIAL CIRCUIT, SEAT 2, WHOSE TERM EXPIRES JUNE 30, 1995; TO ELECT A SUCCESSOR TO A CERTAIN JUDGE OF THE FAMILY COURT OF THE THIRD JUDICIAL CIRCUIT, SEAT 2, WHOSE TERM EXPIRES JUNE 30, 1995; TO ELECT A SUCCESSOR TO A CERTAIN JUDGE OF THE FAMILY COURT OF THE THIRD JUDICIAL CIRCUIT, SEAT 3, WHOSE TERM EXPIRES JUNE 30, 1995; TO ELECT A SUCCESSOR TO A CERTAIN JUDGE OF THE FAMILY COURT OF THE FOURTH JUDICIAL CIRCUIT, SEAT 2, WHOSE TERM EXPIRES JUNE 30, 1995; TO ELECT A SUCCESSOR TO A CERTAIN JUDGE OF THE FAMILY COURT OF THE FIFTH JUDICIAL CIRCUIT, SEAT 2, WHOSE TERM EXPIRES JUNE 30, 1995; TO ELECT A SUCCESSOR TO A CERTAIN JUDGE OF THE FAMILY COURT OF THE FIFTH JUDICIAL CIRCUIT, SEAT 3, WHOSE TERM EXPIRES JUNE 30, 1995; TO ELECT A SUCCESSOR TO A CERTAIN JUDGE OF THE FAMILY COURT OF THE SIXTH JUDICIAL CIRCUIT, SEAT 1, WHOSE TERM EXPIRES JUNE 30, 1995; TO ELECT A SUCCESSOR TO A CERTAIN JUDGE OF THE FAMILY COURT OF THE SEVENTH JUDICIAL CIRCUIT, SEAT 1, WHOSE TERM EXPIRES JUNE 30, 1995; TO ELECT A SUCCESSOR TO A CERTAIN JUDGE OF THE FAMILY COURT OF THE SEVENTH JUDICIAL CIRCUIT, SEAT 2, WHOSE TERM EXPIRES JUNE 30, 1995; TO ELECT A SUCCESSOR TO A CERTAIN JUDGE OF THE FAMILY COURT OF THE EIGHTH JUDICIAL CIRCUIT, SEAT 1, WHOSE TERM EXPIRES JUNE 30, 1995; TO ELECT A SUCCESSOR TO A CERTAIN JUDGE OF THE FAMILY COURT OF THE EIGHTH JUDICIAL CIRCUIT, SEAT 3, WHOSE TERM EXPIRES JUNE 30, 1995; TO ELECT A SUCCESSOR TO A CERTAIN JUDGE OF THE FAMILY COURT OF THE NINTH JUDICIAL CIRCUIT, SEAT 2, WHOSE TERM EXPIRES JUNE 30, 1995; TO ELECT A SUCCESSOR TO A CERTAIN JUDGE OF THE FAMILY COURT OF THE NINTH JUDICIAL CIRCUIT, SEAT 4, WHOSE TERM EXPIRES JUNE 30, 1995; TO ELECT A SUCCESSOR TO A CERTAIN JUDGE OF THE FAMILY COURT OF THE TENTH JUDICIAL CIRCUIT, SEAT 1, WHOSE TERM EXPIRES JUNE 30, 1995; TO ELECT A SUCCESSOR TO A CERTAIN JUDGE OF THE FAMILY COURT OF THE TENTH JUDICIAL CIRCUIT, SEAT 3, WHOSE TERM EXPIRES JUNE 30, 1995; TO ELECT A SUCCESSOR TO A CERTAIN JUDGE OF THE FAMILY COURT OF THE ELEVENTH JUDICIAL CIRCUIT, SEAT 2, WHOSE TERM EXPIRES JUNE 30, 1995; TO ELECT A SUCCESSOR TO A CERTAIN JUDGE OF THE FAMILY COURT OF THE ELEVENTH JUDICIAL CIRCUIT, SEAT 3, WHOSE TERM EXPIRES JUNE 30, 1995; TO ELECT A SUCCESSOR TO A CERTAIN JUDGE OF THE FAMILY COURT OF THE TWELFTH JUDICIAL CIRCUIT, SEAT 1, WHOSE TERM EXPIRES JUNE 30, 1995; TO ELECT A SUCCESSOR TO A CERTAIN JUDGE OF THE FAMILY COURT OF THE TWELFTH JUDICIAL CIRCUIT, SEAT 2, WHOSE TERM EXPIRES JUNE 30, 1995; TO ELECT A SUCCESSOR TO A CERTAIN JUDGE OF THE FAMILY COURT OF THE THIRTEENTH JUDICIAL CIRCUIT, SEAT 1, WHOSE TERM EXPIRES JUNE 30, 1995; TO ELECT A SUCCESSOR TO A CERTAIN JUDGE OF THE FAMILY COURT OF THE THIRTEENTH JUDICIAL CIRCUIT, SEAT 2, WHOSE TERM EXPIRES JUNE 30, 1995; TO ELECT A SUCCESSOR TO A CERTAIN JUDGE OF THE FAMILY COURT OF THE FOURTEENTH JUDICIAL CIRCUIT, SEAT 1, WHOSE UNEXPIRED TERM EXPIRES JUNE 30, 1995; TO ELECT A SUCCESSOR TO A CERTAIN JUDGE OF THE FAMILY COURT OF THE FOURTEENTH JUDICIAL CIRCUIT, SEAT 3, WHOSE TERM EXPIRES JUNE 30, 1995; TO ELECT A SUCCESSOR TO A CERTAIN JUDGE OF THE FAMILY COURT OF THE FIFTEENTH JUDICIAL CIRCUIT, SEAT 1, WHOSE TERM EXPIRES JUNE 30, 1995; TO ELECT A SUCCESSOR TO A CERTAIN JUDGE OF THE FAMILY COURT OF THE SIXTEENTH JUDICIAL CIRCUIT, SEAT 2, WHOSE TERM EXPIRES JUNE 30, 1995; AND TO ELECT A SUCCESSOR TO A CERTAIN MEMBER OF THE OLD EXCHANGE BUILDING COMMISSION.
H. 4173 -- Reps. Cooper, Waldrop and J. Harris: A CONCURRENT RESOLUTION TO FIX WEDNESDAY, MAY 10, 1995, IMMEDIATELY FOLLOWING THE ELECTION OF COLLEGE AND UNIVERSITY TRUSTEES AS THE TIME FOR THE HOUSE OF REPRESENTATIVES AND THE SENATE TO MEET IN JOINT SESSION IN THE HALL OF THE HOUSE OF REPRESENTATIVES FOR THE PURPOSE OF ELECTING FIVE SPECIFIED MEMBERS OF THE LEGISLATIVE AUDIT COUNCIL.
H. 4196 -- Reps. Stuart, Gamble, Knotts, Koon, Riser, Spearman and Wright: A CONCURRENT RESOLUTION EXTENDING CONGRATULATIONS OF THE MEMBERS OF THE GENERAL ASSEMBLY OF THE STATE OF SOUTH CAROLINA TO THE SWANSEA HIGH SCHOOL WRESTLING TEAM OF LEXINGTON COUNTY ON WINNING THE 1995 CLASS AA STATE WRESTLING CHAMPIONSHIP.
H. 4199 -- Reps. Harvin and J. Young: A CONCURRENT RESOLUTION EXPRESSING SORROW AT THE DEATH OF J.C. "DOC" EDWARDS OF CLARENDON COUNTY AND EXTENDING SYMPATHY TO HIS FAMILY AND MANY FRIENDS.
H. 4200 -- Reps. Harvin and J. Young: A CONCURRENT RESOLUTION SALUTING MR. OLLIE I. STUKES OF CLARENDON COUNTY, WHO ON OCTOBER 19, 1995, WILL CELEBRATE SEVENTY YEARS AS A BARBER IN MANNING AND WISHING HIM MANY, MANY MORE YEARS OF CONTINUED GOOD HEALTH AND HAPPINESS.
H. 4201 -- Reps. White, Keyserling, Richardson, Lloyd and McTeer: A CONCURRENT RESOLUTION TO CONGRATULATE THE BEAUFORT MARINE INSTITUTE ON ITS TENTH ANNIVERSARY AND TO RECOGNIZE EACH OF THE SIX MARINE INSTITUTES OF THE STATE OF SOUTH CAROLINA FOR THEIR DEDICATION TO JUVENILE REFORM AND TO COMMEND BEAUFORT MARINE INSTITUTE IN PARTICULAR FOR ITS OUTSTANDING EFFORTS ON BEHALF OF THE YOUTH OF THIS STATE.
H. 4202 -- Rep. Wilder: A CONCURRENT RESOLUTION EXPRESSING APPRECIATION TO DR. CHARLES L. CUMMINS, JR., FOR HIS SUPPORT AND ENCOURAGEMENT FOR STUDENT ATHLETES DURING HIS TWENTY-FOUR YEARS AS SUPERINTENDENT OF LAURENS COUNTY SCHOOL DISTRICT 56.
At 1:00 P.M. the House in accordance with the motion of Rep. MARCHBANKS adjourned in memory of James Milford "Bluff" Garrett of Six Mile, to meet at 10:00 A.M. tomorrow.
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