1996 Permanent House Journal Printed Pages 2200-2210 - South Carolina Legislature Online

Journal of the House of Representatives
of the Second Session of the 111th General Assembly
of the State of South Carolina
being the Regular Session Beginning Tuesday, January 9, 1996

Page Finder Index

Printed Page 2191, Apr. 11 | Printed Page 2210, Apr. 11

Printed Page 2200 . . . . . Thursday, April 11, 1996

The Education and Public Works Committee proposed the following Amendment No. 1 (Doc Name P:\amend\DKA\3803CM.96).

Amend the bill, as and if amended, Amend the bill, as and if amended, by striking all after the enacting words and inserting:

/SECTION 1. Section 56-1-40(1) of the 1976 Code, as last amended by Act 497 of 1994, is further amended to read:

"(1) who is under sixteen seventeen years of age. However, the department may issue a beginner's or instruction permit as provided in Sections Section 56-1-50 and 56-1-60 to a person who is at least fifteen years of age, and meets the requirements of that section. The department also may issue a special restricted driver's license to a person who is at least fifteen sixteen years of age and less than sixteen seventeen years of age as provided in Section 56-1-180 and meets the requirements of that section;"

SECTION 2. Section 56-1-50 of the 1976 Code, as last amended by Act 497 of 1994, is further amended to read:

"Section 56-1-50. (A) A person who is at least fifteen years of age may apply to the department for a beginner's permit. After the applicant has passed successfully all parts of the examination other than the driving test, the department may issue to the applicant a beginner's permit which entitles the applicant having the permit in his immediate possession to drive a motor vehicle under the conditions contained in this section on the public highways for not more than twelve months.

(B) The permit is valid only under the following conditions:

(1) in the operation of all vehicles after the hour of six o'clock a.m. and no later than six o'clock p.m. However, beginning on the day that daylight saving time goes into effect through the day that daylight saving time ends, the holder of the permit may operate a vehicle after six o'clock a.m. and no later than eight o'clock p.m.;

(2) in the operation of farm machinery and equipment, other than a passenger car, while engaged in agricultural pursuits; and

(3) in the operation of a motor scooter or light motor-driven cycle of five-brake horsepower or less.
(C) Except as provided in item (D), while driving, as specified in subsection (B)(1), the permittee must be accompanied by a licensed driver

Printed Page 2201 . . . . . Thursday, April 11, 1996

eighteen twenty-one years of age or older who has had at least one year of driving experience, and who is occupying a seat beside the driver, except when the permittee is operating a motorcycle. A three-wheel vehicle requires the accompanying driver to be directly behind the driver on a saddle-type seat or beside the driver on a bench-type seat.

(D) The restrictions of subsection (C) require the holder of a beginner's permit to be accompanied by an adult during the hours specified in subsection (B)(1), do not apply if the person successfully has completed a driver training course administered by a driver training school or a private, parochial, or public high school conducted by a person holding a valid driver instructor permit contained in Section 56-23-87, and while driving maintains in his possession the certificate of completion he received pursuant to Section 56-23-87.

(E) A beginner's permit may be renewed or a new permit issued for additional periods of twelve months, but the department may refuse to renew or issue a new permit where the examining officer has reason to believe the applicant has not made a bona fide effort to pass the required driver's road test or does not appear to the examining officer to have the aptitude to pass the road test. The fee for every beginner's or renewal permit is two dollars and fifty cents, and the permit must bear the full name, date of birth, and residence address and a brief description and color photograph of the permittee and a facsimile of the signature of the permittee or a space upon which the permittee shall write his usual signature with pen and ink immediately upon receipt of the permit. No permit is valid until it has been so signed by the permittee.

(F) The following persons are not required to obtain a beginner's permit to operate a motor vehicle:

(1) a student regularly enrolled in a high school of this State which conducts a driver training course is not required to obtain a beginner's permit to operate a motor vehicle while the student is participating in the driver training course and when accompanied by a qualified instructor of the driver training course.;

(2) Also exempted from the requirement of the beginner's permit are persons a person enrolled in a driver training courses course conducted by a driver training schools school licensed under Chapter 23 of this title. However, these persons this person at all times must be accompanied by an instructor of the school and may drive only an automobile owned or leased by the school which is covered by liability insurance in an amount not less than the minimum required by law."

SECTION 3. Section 56-1-180 of the 1976 Code, as last amended by Act 490 of 1992, is further amended to read:

Printed Page 2202 . . . . . Thursday, April 11, 1996

"Section 56-1-180. (A) The department may issue a special restricted driver's license to a person who is at least fifteen sixteen years old of age and less than sixteen seventeen years old of age, who first has acquired held a beginner's permit or an instruction permit and who has successfully passed the road tests or other requirements as the department may in its discretion may prescribe.

(B) The special restricted driver's license is valid only under the following conditions:

(1) in the operation of all type vehicles, except that between the hours of after six o'clock p.m. a.m. and no later than six o'clock a.m. p.m. the holder of the special restricted driver's license must be accompanied by a licensed adult, twenty-one years of age or more, or accompanied by the holder's parent or guardian. However, beginning on the day that daylight saving time goes into effect through the day that daylight saving time ends, the holder of the license does not need to be accompanied before may operate a vehicle after six o'clock a.m. and no later than eight o'clock p.m.;

(2) in the operation of all vehicles during hours not specified in subsection (B)(1), the holder of a special restricted driver's license must be accompanied by a licensed adult, twenty-one years of age or more, or accompanied by the holder's parent or guardian;

(3) in the operation of farm machinery and equipment, other than a passenger car, while engaged in agricultural pursuits; and

(3)(4) in the operation of a motor scooter or light motor-driven cycle of five-brake horsepower or less."

SECTION 4. The 1976 Code is amended by adding:

"Section 56-23-87. All persons successfully completing a driver training course conducted by a person holding a valid driver instructor permit as specified in Section 56-23-85, must be issued a certificate of completion in a form consistent with regulations issued by the Department of Public Safety.

SECTION 5. This act takes effect upon approval by the Governor and is applicable to a person applying for a beginner's permit or motor vehicle license on or after January 1, 1997. /

Amend title to conform.

Rep. COOPER explained the amendment.

LEAVE OF ABSENCE

The SPEAKER granted Rep. J. YOUNG a temporary leave of absence.

Printed Page 2203 . . . . . Thursday, April 11, 1996

Reps. FELDER, SHARPE, WITHERSPOON, J. BROWN, SEITHEL, CAVE, RHOAD, WALDROP, SPEARMAN and STUART objected to the Bill.

H. 4447--TABLED

The following Bill was taken up.

H. 4447 -- Reps. Meacham, Simrill, Young-Brickell, Vaughn, Allison, Davenport, Rice, Easterday, Haskins and Lee: A BILL TO AMEND SECTION 59-63-30, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO RESIDENCY AND OTHER ELIGIBILITY REQUIREMENTS OF CHILDREN TO ATTEND PUBLIC SCHOOLS, SO AS TO DELETE A PROVISION ALLOWING A CHILD TO ATTEND A PUBLIC SCHOOL IN A PARTICULAR DISTRICT IF THE CHILD OWNS CERTAIN REAL ESTATE IN THE DISTRICT; AND TO AMEND SECTION 59-63-31, RELATING TO ADDITIONAL QUALIFICATIONS FOR ATTENDANCE AT PUBLIC SCHOOLS, SO AS TO CONFORM A REFERENCE IN THE SECTION TO THE REVISED PROVISIONS OF SECTION 59-63-30.

The Education and Public Works Committee proposed the following Amendment No. 1 (Doc Name P:\amend\GJK\22627SD.96), which was tabled.

Amend the bill, as and if amended, by striking all after the enacting words and inserting:

/SECTION 1. Section 59-63-30 of the 1976 Code is amended to read:

"Section 59-63-30. Children within the ages prescribed by Section 59-63-20 shall be are entitled to attend the public schools of any school district, without charge, only if qualified under the following provisions of this section:

(a) Such the child resides with its his parent or legal guardian;

(b) the parent or legal guardian, with whom the child resides, is a resident of such the school district; or

(c) the parent or legal guardian with whom the child resides is a resident of the State of South Carolina and the child owns real estate in the district having an assessed value of three hundred dollars or more; and

(d) the child has maintained a satisfactory scholastic record in accordance with scholastic standards of achievement prescribed by the trustees pursuant to Section 59-19-90; and

Printed Page 2204 . . . . . Thursday, April 11, 1996

(e) the child has not been guilty of infraction of the rules of conduct promulgated by the trustees of such the school district pursuant to Section 59-19-90."

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

Renumber sections to conform.

Amend totals and title to conform.

Rep. COOPER explained the amendment.

Rep. MEACHAM spoke against the amendment and moved to table the amendment, which was agreed to by a division vote of 39 to 35.

Rep. COOPER moved to table the Bill.

Rep. MEACHAM demanded the yeas and nays, which were taken resulting as follows:

Yeas 52; Nays 45

Those who voted in the affirmative are:

Anderson             Bailey               Baxley
Breeland             Brown, J.            Carnell
Cave                 Chamblee             Clyburn
Cobb-Hunter          Cooper               Cromer
Delleney             Fulmer               Gamble
Govan                Harris, J.           Hines, J.
Hodges               Howard               Inabinett
Jennings             Keegan               Kelley
Kennedy              Keyserling           Klauber
Knotts               Koon                 Law
Lloyd                McElveen             Neal
Neilson              Rhoad                Richardson
Riser                Sandifer             Scott
Sheheen              Shissias             Spearman
Stuart               Tripp                Waldrop
Wells                Whipper, L.          Whipper, S.
White                Wilkes               Witherspoon
Wright

Total--52

Printed Page 2205 . . . . . Thursday, April 11, 1996

Those who voted in the negative are:

Allison              Cain                 Cato
Cotty                Dantzler             Davenport
Easterday            Fleming              Hallman
Harrell              Harrison             Herdklotz
Hutson               Kinon                Kirsh
Lee                  Limbaugh             Limehouse
Littlejohn           Loftis               Mason
McCraw               McKay                McMahand
McTeer               Meacham              Moody-Lawrence
Phillips             Quinn                Rice
Robinson             Rogers               Seithel
Sharpe               Simrill              Smith, R.
Stille               Stoddard             Townsend
Vaughn               Walker               Wilder
Wilkins              Wofford              Young-Brickell

Total--45

So, the Bill was tabled.

H. 4706--DEBATE ADJOURNED

Rep. HARRELL moved to adjourn debate upon the following Bill until Tuesday, April 16, which was adopted.

H. 4706 -- Reps. Wilkins, Kennedy, Harrell, Hutson, Neilson, S. Whipper, J. Hines, Harvin, Howard, Askins, White, Fleming, Jennings, Keegan, Anderson, L. Whipper, M. Hines, Cobb-Hunter, Breeland, Neal, Young-Brickell, Easterday, J. Harris, Koon, Meacham, J. Young, Harrison, Clyburn, Herdklotz, Knotts, Inabinett, Wright, Lloyd, Law, Gamble, Delleney, Cave, Govan, H. Brown, Felder, Robinson, Mason, Carnell, D. Smith, Rice, Sharpe, Boan, Fulmer, Chamblee, Stuart, Shissias, Klauber, T. Brown, Spearman, Williams, Kinon, Limbaugh, Scott, Riser, McTeer, McElveen, Hodges and Richardson: A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, TO ENACT THE "SOUTH CAROLINA RURAL DEVELOPMENT ACT OF 1996" INCLUDING PROVISIONS TO AMEND SECTION 12-10-20, RELATING TO LEGISLATIVE FINDINGS PERTAINING TO THE ENTERPRISE ZONE ACT, SO AS TO PROVIDE ADDITIONAL FINDINGS; TO AMEND SECTION 12-10-30, RELATING TO DEFINITIONS UNDER THE ENTERPRISE

Printed Page 2206 . . . . . Thursday, April 11, 1996

ZONE ACT, SO AS TO DELETE THE DEFINITION OF "SERVICES"; TO AMEND SECTION 12-10-40, AS AMENDED, RELATING TO THE DESIGNATION AND CRITERIA OF ENTERPRISE ZONES, SO AS TO DELETE SPECIFIED CRITERIA AND TO PROVIDE THAT THE AMOUNT OF BENEFITS ALLOWED IS DETERMINED BY THE COUNTY DESIGNATION IN WHICH THE BUSINESS IS LOCATED; TO AMEND SECTION 12-10-50, RELATING TO CRITERIA TO QUALIFY FOR BENEFITS, SO AS TO PROVIDE THAT THE ENTIRE STATE OF SOUTH CAROLINA IS AN ENTERPRISE ZONE; TO AMEND SECTION 12-10-70, RELATING TO BENEFITS OF QUALIFYING BUSINESSES, SO AS TO REVISE THESE BENEFITS AND PROVIDE THAT QUALIFYING BUSINESSES ARE ELIGIBLE TO USE SPECIAL SOURCE REVENUE BONDS; TO AMEND SECTION 12-10-80, RELATING TO JOB DEVELOPMENT FEES, SO AS TO PERMIT A QUALIFYING BUSINESS TO COLLECT JOB DEVELOPMENT FEES FOR NEW JOBS CREATED AND FOR OTHER REASONS, TO FURTHER PROVIDE FOR THE PURPOSES FOR WHICH SUCH FUNDS MAY BE SPENT, TO PROVIDE FOR THE RETAINAGE OF JOB DEVELOPMENT FEES UNDER CERTAIN CONDITIONS, TO CREATE THE RURAL INFRASTRUCTURE FUND AND PROVIDE FOR ITS FUNDING, AND TO PROVIDE THAT ANY STATE-SUPPORTED INSTITUTION OF HIGHER EDUCATION MAY PROVIDE RETRAINING INSTEAD OF ONLY TECHNICAL COLLEGES; TO ADD SECTION 12-10-85 SO AS TO PROVIDE GUIDELINES FOR THE USES OF THE RURAL DEVELOPMENT FUND; TO AMEND SECTION 12-10-90, RELATING TO LEVELS OF CAPITAL INVESTMENT OR EMPLOYMENT IN REVITALIZATION AGREEMENTS, SO AS TO PROVIDE THAT THE COUNCIL ALONE CAN TERMINATE REVITALIZATION AGREEMENTS; TO AMEND SECTION 12-6-3360, AS AMENDED, RELATING TO JOBS TAX CREDITS, SO AS TO REVISE THE REQUIREMENTS AND QUALIFICATIONS FOR JOBS TAX CREDITS; TO AMEND SECTION 12-6-2320, AS AMENDED, RELATING TO ALLOCATION AND APPORTIONMENT OF A TAXPAYER'S INCOME, SO AS TO FURTHER DEFINE THE TERM "TAXPAYER" IN REGARD TO A CONTROLLED GROUP OF CORPORATIONS; TO AMEND SECTION 12-6-3440, AS AMENDED, RELATING TO TAX CREDITS FOR EMPLOYEE CHILD CARE PROGRAMS, SO AS TO REVISE THE MANNER IN WHICH THESE TAX CREDITS ARE DETERMINED AND ALLOCATED; TO AMEND SECTION 12-6-3450, RELATING TO INCOME TAX CREDITS FOR PERSONS TERMINATED FROM

Printed Page 2207 . . . . . Thursday, April 11, 1996

EMPLOYMENT AS A RESULT OF THE CLOSING OF FEDERAL MILITARY INSTALLATIONS, SO AS TO PROVIDE AN APPLICABLE FEDERAL FACILITY, RATHER THAN JUST A MILITARY INSTALLATION, MAY RECEIVE THE BENEFITS OF THIS CREDIT; TO AMEND SECTION 12-6-3470, RELATING TO EMPLOYER TAX CREDITS FOR EMPLOYING PERSONS RECEIVING AID TO FAMILIES WITH DEPENDENT CHILDREN, SO AS TO FURTHER PROVIDE FOR THE COMPUTATION OF AND REQUIREMENTS FOR THIS CREDIT; TO AMEND SECTION 12-14-30, AS AMENDED, RELATING TO DEFINITIONS UNDER THE ECONOMIC IMPACT ZONE COMMUNITY DEVELOPMENT ACT, SO AS TO DELETE LANGUAGE PERTAINING TO MANUFACTURING FACILITIES THAT HAVE CLOSED OR EXPERIENCED LAYOFFS AS BEING ELIGIBLE FOR CERTAIN BENEFITS UNDER THIS ACT; TO AMEND TITLE 12, RELATING TO TAXATION, BY ADDING CHAPTER 12 SO AS TO ESTABLISH THE REQUIREMENTS FOR AND PROCEDURES UNDER WHICH A TAXPAYER WHO HAS A GAIN FROM THE SALE OR OTHER DISPOSITION OF A CAPITAL ASSET MAY DEFER RECOGNITION OF ALL OR A PART OF THE GAIN; TO AMEND SECTION 12-36-70, RELATING TO THE DEFINITION OF A "RETAILER" AND "SELLER" FOR PURPOSES OF THE SALES AND USE TAX, SO AS TO REVISE THE EXEMPTION PERTAINING TO THE FURNISHING OF ACCOMMODATIONS TO TRANSIENTS; TO AMEND SECTION 12-36-920, RELATING TO THE TAX ON ACCOMMODATIONS, SO AS TO EXCLUDE FROM THE ACCOMMODATIONS TAX THE EXEMPTION PROVIDED IN SECTION 12-36-70; TO AMEND SECTION 12-36-120, AS AMENDED, RELATING TO THE DEFINITION OF A "SALE AT WHOLESALE", SO AS TO INCLUDE THE PURCHASE OF PALLETS; TO AMEND SECTION 12-36-2120, AS AMENDED, RELATING TO SALES TAX EXEMPTIONS, SO AS TO INCLUDE PALLETS IN THE SALES TAX EXEMPTION FOR PACKAGING MATERIALS; TO AMEND SECTION 12-37-220, AS AMENDED, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO FURTHER PROVIDE FOR THE EXEMPTION FOR AIR CARRIER HUB TERMINAL FACILITIES; TO AMEND SECTION 12-43-300, AS AMENDED, RELATING TO NOTICE OF TAX REASSESSMENTS AND OBJECTIONS THERETO, SO AS TO FURTHER PROVIDE FOR WHEN THE TAXPAYER AND THE ASSESSOR ARE BOUND BY THE ASSESSED VALUE OF THE PROPERTY AND TO MAKE THESE PROVISIONS APPLY TO REASSESSMENTS MADE ON OR

Printed Page 2208 . . . . . Thursday, April 11, 1996

AFTER DECEMBER 31, 1991; TO AMEND SECTION 4-12-30, RELATING TO FEES IN LIEU OF TAXES AND EXCEPTIONS FOR QUALIFYING INDUCEMENT LEASE AGREEMENTS, SO AS TO REDEFINE THE TERM "CONTROLLED GROUP", DELETE THE REQUIREMENT THAT THE BOARD OF ECONOMIC ADVISORS DETERMINE THE BENEFITS OF A FEE PROJECT AND PROVIDE INSTEAD THAT THE COUNTY COUNCIL SHALL DETERMINE SUCH BENEFITS, DELETE THE REQUIREMENT THAT A RESERVE ACCOUNT BE MAINTAINED, REVISE THE TIME PERIODS TO MEET CERTAIN REQUIREMENTS AND PROCEDURES REQUIRED TO BE FOLLOWED, REVISE THE MINIMUM ASSESSMENT RATIOS FOR SPECIFIED QUALIFYING BUSINESSES, ALLOW REPLACEMENT PROPERTY TO QUALIFY FOR THE FEE UNDER CERTAIN CONDITIONS, PERMIT THE AMENDING OF INDUCEMENT AGREEMENTS AT ANY TIME WITH RESTRICTIONS, PROVIDE GUIDELINES FOR THE TRANSFERRING OF FEE PROPERTY, REVISE CERTAIN INTEREST CHARGES, FURTHER PROVIDE FOR THE DISTRIBUTION OF THE FEE AND ALLOW A COUNTY TO USE A PORTION OF THE FEE PAYMENT FOR INFRASTRUCTURE IMPROVEMENTS WITHOUT THE REQUIREMENT OF ISSUING SPECIAL SOURCE REVENUE BONDS, ALLOW FOR THE TRANSFERRING OF AGREEMENTS RELATED TO THE FEE AND REQUIRE COUNTY APPROVAL OF THE TRANSFER, AND PROVIDE FOR OTHER RELATED MATTERS, PERTAINING TO FEES IN LIEU OF TAXES, AND THE TRANSFERABILITY OF INTERESTS IN THE PROPERTY THE SUBJECT OF THE FEE; TO AMEND SECTION 4-12-40, RELATING TO THE APPLICABILITY AND EFFECTIVE DATES OF FEE IN LIEU OF LEASE AGREEMENTS, SO AS TO FURTHER PROVIDE FOR SUCH APPLICABILITY AND EFFECTIVE DATES; TO AMEND SECTION 4-29-67, AS AMENDED, RELATING TO FEES IN LIEU OF TAXES FOR INDUSTRIAL DEVELOPMENT PROJECTS, SO AS TO PROVIDE THAT THE FEE PROVISIONS ARE AVAILABLE FOR INVESTMENTS EXCEEDING FORTY-FIVE MILLION DOLLARS, TO FURTHER PROVIDE FOR THE DEFINITION OF "CONTROLLED GROUP" AS IT RELATES TO THE FEE, ALLOW CERTAIN QUALIFYING BUSINESSES A THIRTY-YEAR MAXIMUM AGREEMENT AND AN EIGHT-YEAR PERIOD TO MEET MINIMUM INVESTMENT REQUIREMENTS, ALLOW CERTAIN QUALIFYING BUSINESSES TO QUALIFY FOR A THREE PERCENT ASSESSMENT RATIO, ALLOW FOR THE AMENDING OF AGREEMENTS AT ANY

Printed Page 2209 . . . . . Thursday, April 11, 1996

TIME WITH RESTRICTIONS, ALLOW A COUNTY TO USE A PORTION OF THE FEE PAYMENT FOR INFRASTRUCTURE IMPROVEMENTS WITHOUT THE REQUIREMENT FOR ISSUING SPECIAL SOURCE REVENUE BONDS, REVISE CERTAIN INTEREST CHARGES, FURTHER PROVIDE FOR THE TRANSFERRING OF AGREEMENTS AND FEE ASSETS, REQUIRE COUNTY APPROVAL BEFORE TRANSFERS, AND PROVIDE FOR OTHER RELATED MATTERS PERTAINING TO FEES IN LIEU OF TAXES FOR INDUSTRIAL DEVELOPMENT PROJECTS.

H. 4835--DEBATE ADJOURNED

Rep. McKAY moved to adjourn debate upon the following Bill until Tuesday, April 16, which was adopted.

H. 4835 -- Reps. Robinson, Herdklotz, Waldrop, Fulmer, Sandifer, Marchbanks, Rice, Haskins, Trotter and Harrell: A BILL TO AMEND SECTION 12-37-220, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO GENERAL EXEMPTION FROM AD VALOREM TAXES, SO AS TO PROVIDE TECHNICAL CHANGES, SUBSTITUTE "WATERCRAFT" FOR "BOATS", TO PROVIDE THE MAXIMUM ASSESSMENT FOR WATERCRAFT THAT ARE EXEMPT FROM AD VALOREM TAXES, AND TO PROVIDE AN AD VALOREM TAX EXEMPTION FOR WATERCRAFT TRAILERS; TO AMEND SECTION 12-37-252, RELATING TO THE CLASSIFICATION AND ASSESSMENT OF PROPERTY QUALIFYING FOR EXEMPTION UNDER SECTION 12-37-250, SO AS TO PROVIDE THAT A PERSON QUALIFYING FOR THIS EXEMPTION ALSO MAY QUALIFY FOR A HOMESTEAD EXEMPT TAX REFUND; TO AMEND SECTION 12-37-275, RELATING TO THE DATE FOR SUBMISSION FOR REQUESTS FOR REIMBURSEMENT FOR CERTAIN UNCOLLECTED TAXES, SO AS TO PROVIDE FOR THE TREATMENT OF ACCOUNTS COVERED BY THIS PROVISION; TO AMEND SECTION 12-37-610, RELATING TO LIABILITY FOR PAYMENT OF PROPERTY TAXES, SO AS TO DELETE OBSOLETE LANGUAGE; TO AMEND SECTION 12-37-930, AS AMENDED, RELATING TO THE VALUATION OF PROPERTY, DEPRECIATION ALLOWANCES FOR MANUFACTURER'S MACHINERY AND EQUIPMENT, AND ADJUSTMENTS IN CERTAIN ALLOWANCES, SO AS TO PROVIDE TECHNICAL CHANGES, SUBSTITUTE "WATERCRAFT AND AIRCRAFT" FOR "BOATS AND AIRPLANES" AND TO PROVIDE THAT THIS

Printed Page 2210 . . . . . Thursday, April 11, 1996

PROVISION APPLIES TO CERTAIN WATERCRAFT AND AIRCRAFT; TO AMEND SECTION 12-43-217, AS AMENDED, RELATING TO THE CONDUCTING OF CERTAIN PROPERTY REASSESSMENTS, SO AS TO REVISE THE REASSESSMENT PERIOD; TO AMEND SECTION 12-43-220, AS AMENDED, RELATING TO CERTAIN ASSESSMENT RATIOS FOR PROPERTY SUBJECT TO AD VALOREM TAXATION, PROCEDURES FOR CLAIMING CERTAIN AD VALOREM TAXATION CLASSIFICATIONS AND THE ROLL-BACK OF CERTAIN TAXES, SO AS TO PROVIDE CERTAIN TECHNICAL CHANGES, THAT A TAXPAYER MAY RECEIVE THE FOUR PERCENT ASSESSMENT ON ONE RESIDENCE FOR ANY TAX YEAR, AND THAT STANDING TIMBER WILL NOT BE USED IN DETERMINING FAIR MARKET VALUE FOR CERTAIN REAL PROPERTY; TO AMEND SECTION 12-51-40, AS AMENDED, RELATING TO EXECUTION COSTS, THE LEVY OF A WARRANT OR EXECUTION, A NOTICE OF DELINQUENT TAXES, SEIZURE OF PROPERTY, AND AN ADVERTISEMENT OF SALE, SO AS TO MAKE A TECHNICAL CHANGE; TO AMEND SECTION 12-51-55, RELATING TO THE REQUIRED BID ON BEHALF OF FORFEITED LAND COMMISSION WHEN PROPERTY IS SOLD FOR NONPAYMENT OF AD VALOREM TAXES, SO AS TO PROVIDE THE PROCEDURE FOR DISPOSING OF CONTAMINATED REAL PROPERTY; TO AMEND SECTION 12-60-2510, RELATING TO PROPERTY TAX ASSESSMENT NOTICES, SO AS TO REVISE THE DATE WHEN TAX ASSESSMENT NOTICES MUST BE MAILED, AND TO ELIMINATE CERTAIN INFORMATION FROM A PROPERTY TAX ASSESSMENT NOTICE; TO AMEND SECTION 12-60-2910, RELATING TO A REQUEST TO MEET WITH AN AUDITOR REGARDING A PERSONAL PROPERTY TAX ASSESSMENT, AND A WRITTEN PROTEST FOLLOWING THE MEETING, SO AS TO REVISE THE PERIOD WHEN A PERSON MAY MEET WITH AN AUDITOR.

Printed Page 2191, Apr. 11 | Printed Page 2210, Apr. 11

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