| Printed Page 2830, May 16 | Printed Page 2850, May 16 |

(viii) Failure to file within the prescribed time constitutes abandonment of the owner's right for this classification for the current tax year, but the local taxing authority may extend the time for filing upon a showing satisfactory to it that the person had reasonable cause for not filing before the first penalty date.

(3) Notwithstanding any other provision of law, a taxpayer may apply for a refund of property taxes paid overpaid when because the property could have been taxed at was eligible for the legal residence assessment ratio, as is provided for above. The application must be made in accordance with Section 12-60-2560. The taxpayer must establish that the property in question was in fact his legal residence and where he was domiciled. A county council may, by ordinance, may allow refunds for the county government portion of property taxes for such additional past years as it determines advisable.

(4) A legal residence qualifying for the four percent assessment ratio provided by this item must have an assessed value of not less than one hundred dollars."

B. Subsection A of this section is effective for tax years beginning after 1996 and applies for changes in ownership or classification occurring after 1996.

SECTION . Section 12-43-220(d)(4)(A) of the 1976 Code is amended to read:

"(A) the fair market value without consideration of the standing timber of such real property under the valuation standard applicable to other real property in the same classification;"

SECTION . Section 12-51-40(b) of the 1976 Code is amended to read:

"(b) If the taxes remain unpaid after thirty days from the date of mailing of the delinquent notice, or as soon thereafter as practicable, take exclusive possession of so much of the defaulting taxpayer's property as is necessary to satisfy the payment of the taxes, assessments, penalties, and costs may be taken. In the case of real property, exclusive possession is taken by mailing a notice of delinquent property taxes, assessments, penalties, and costs to the defaulting taxpayer at the address shown on the tax receipt or to a more correct address known to the officer, by `certified mail, return receipt requested-deliver to addressee only'. In the case of

SECTION . Section 12-51-55 of the 1976 Code, as added by Act 90 of 1995, is amended to read:

"Section 12-51-55. The officer charged with the duty to sell real property and mobile or manufactured housing for nonpayment of ad valorem property taxes shall submit a bid on behalf of the forfeited land commission equal to the amount of all unpaid property taxes, penalties, and costs including taxes levied for the year in which the redemption period begins. If the forfeited land commission determines real property on which delinquent taxes are due may be contaminated, the commission must annually notify the delinquent tax collector in writing before ordering a tax sale. A bid is not required on behalf of the forfeited land commission on this property. If the property is not redeemed, the excess above the amount of taxes, penalties, and costs for the year in which the property was sold must first be applied to the taxes becoming due during the redemption period."

SECTION . Section 12-60-2510(A)(1) of the 1976 Code, as added by Act 60 of 1995, is amended to read:

"(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 February first of the implementation year. In these reassessment years, if substantially all of the tax assessment notices are not mailed by July February 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;

(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."

SECTION . Section 12-60-2910(A) of the 1976 Code, as added by Act 60 of 1995, is amended to read:

"(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 at any time on or before the last day the tax levied upon the assessment can be timely paid."

SECTION . Section 12-51-60 of the 1976 Code, as last amended by Act 296 of 1994, is further amended to read:

"Section 12-51-60. The successful bidder at the delinquent tax sale shall pay legal tender to the person officially charged with the collection of delinquent taxes in the full amount of the bid on the day of the sale. Upon payment, the person officially charged with the collection of delinquent taxes shall furnish the purchaser a receipt for the purchase money and attach a copy of the receipt to the execution with the endorsement of his actions which must be retained by him. Expenses of the sale must be paid first and the balance of all delinquent tax sale monies collected must be turned over to the treasurer. Upon receipt of the funds, the treasurer shall immediately mark the public tax records regarding the property sold as follows: Paid by tax sale held on (insert date). All other monies received, including any excess due the defaulting taxpayer after payment of delinquent taxes, assessments, penalties, and costs, must be retained, paid out, and accounted for by the delinquent tax collector. Once a tax deed has been issued, the defaulting taxpayer must be notified in writing by the delinquent tax collector of any excess due the taxpayer. The notice must be addressed and mailed to the defaulting taxpayer in the manner provided in Section 12-51-40(b) for taking exclusive possession of real property. Expenses of providing this notice are considered costs of the sale for purposes of determining the amount, if any, of the excess."

SECTION . Section 12-51-120 of the 1976 Code is amended to read:

(date) -----,

a tax title will be delivered to the successful purchaser at the tax sale. Under this chapter, the return of the certified mail `undelivered' is not grounds for a tax title to be withheld or be found defective and ordered set aside or canceled of record."

SECTION . A. Section 12-37-220(A)(8) of the 1976 Code, as last amended by Section 100A, Part II, Act 497 of 1994, is further amended to read:

"(8) all facilities or equipment of industrial plants which are designed for the elimination, mitigation, prevention, treatment, abatement, or control of water, air, or noise pollution, both internal and external, required by the state or federal government and used in the conduct of their business. At the request of the Department of Revenue and Taxation the Department of Health and Environmental Control shall investigate the property of any manufacturer or company, eligible for the exemption to determine the portion of the property that qualifies as pollution control property. Upon investigation of the property, the Department of Health and Environmental Control shall furnish the Department of Revenue and Taxation with a detailed listing of the property that qualifies as pollution control property. For equipment that serves a dual purpose of production and pollution control, the value eligible for the ad valorem exemption is the difference in cost between this equipment and equipment of similar production capacity or capability without the ability to control pollution, except that the value eligible for the ad valorem exemption for equipment that serves a dual purpose of production of greige goods and pollution control is twenty percent of the cost of the equipment. For the purposes of this item, twenty percent of the cost of any piece of machinery and equipment placed in service in a greige mill qualifies as internal air and noise pollution control property and is exempt from property taxes.

B. This section takes effect upon approval by the Governor and applies for property for tax years beginning after 1993.

SECTION . Section 12-54-250(D) of the 1976 Code, as amended by Act 181 of 1993, is further amended to read:

"(D) Payment by immediately available funds and filing of the return are considered simultaneous acts with respect to penalties and interest for failure to file and failure to pay. Penalties and interest must be calculated based on the later of the return postmark date or payment date. The department may prescribe alternative means other than paper to file returns and reporting documents necessary for the administration of this section.

(E) Payment by immediately available funds and filing of the return are considered simultaneous acts with respect to penalties and interest for failure to file and failure to pay. Penalties and interest must be calculated based on the later of the return postmark date or payment date."

SECTION . A. The 1976 Code is amended by adding:

" Section 12-21-3920. As used in this article:

(1) `Bingo' or `game' means a specific game of chance, commonly known as bingo, in which prizes are awarded on the basis of designated numbers or symbols on a card conforming to numbers and symbols selected at random.

(2) `Department' means the South Carolina Department of Revenue and Taxation.

(3) `Card' means a printed or nonprinted design on which there are arranged five horizontal rows and five vertical columns forming twenty-five squares. Numbers are printed in twenty-four of the squares, and the term `free', `free square', or `free space' is printed in the square or space located in the center of the card. The five columns are denominated from left to right by the respective letters of the word `B-I-N-G-O'. Each square in the `B' column contains a number from one through fifteen inclusive; each square in the `I' column contains a number from sixteen through thirty inclusive; except for the center space which is marked as free, each square in the `N' column contains a number from thirty-one through forty-five inclusive; each square in the `G' column contains a number from forty-six through sixty inclusive; and each square in the `O' column contains a number from sixty-one through seventy-five inclusive. No number may appear twice on the same card.

(4) `Promoter' means an individual, corporation, partnership, or organization who is hired by a nonprofit organization to manage, operate,

(5) `Nonprofit organization' means an entity which is organized and operated exclusively for charitable, religious, or fraternal purposes which is exempt from federal income taxes pursuant to Internal Revenue Code Section 501(c)(3), 501(c)(4), 501(c)(8), 501(c)(10), or 501(c)(19).

(6) `Session' means a consecutive series of games which must occur only between one o'clock p.m. and one o'clock a.m. No more than one session may occur during the permitted twelve-hour period. These limitations do not apply to games operated by state or county fairs.

(7) `Fair' means a recognized annual state or county fair. The fair must be recognized by the governing body of the county in which it is held, or in the case of the State, by the South Carolina Agricultural and Mechanical Society.

(8) `Ball' means a ball, disk, square, or other object upon which is printed a letter and number which corresponds to the letter and number of a square on a bingo card.

(9) `Cage' means a device, whether operated manually or by air blower, in which bingo balls are placed before the bingo game begins.
(10) `Caller' means the house representative who is responsible for drawing bingo balls and announcing the configuration and the result of each drawing to the players.

(11) `Drawing' means the indiscriminate selection of a single ball from the cage.

(12) `House' means the nonprofit organization and promoter licensed with the department.

(13) `Marker' means a device which indicates the number called.

(14) `Master-board' means the receptacle used by the house to display balls which are drawn during the bingo game.

(15) `Player' means one who participates in a game of bingo other than as an agent, promoter, or representative of the house.

(16) `Fund' means the Parks and Recreation Development Fund.

(17) `Building' means a structure surrounded by exterior walls or permanent firewalls.

(18) `Manufacturer' means a person who manufactures bingo cards for use in this State and who is approved by the department.

(19) `Distributor' means a person who brings or sells bingo cards in this State and who is approved by the department.

Section 12-21-3940. (A) Before conducting a game of bingo, a nonprofit organization shall file with the department a written application

(1) the name, address, and telephone number of the applicant and sufficient facts relating to its incorporation and organization to enable the department to determine whether it is an authorized organization;

(2) a copy of the organization's corporate charter and the Internal Revenue Service's statement exempting the applicant from federal income taxes;

(3) the names, addresses, and telephone numbers of the organization's officers;

(4) the place and time the applicant intends to conduct bingo under the license for which it applied;

(5) the specific purpose to which the bingo net proceeds are to be devoted;

(6) the designation of a `promoter' as defined by this article;

(7) a copy of any contract or lease between a promoter and the nonprofit organization;

(8) the name, address, telephone number, birth date, and Social Security number of each person who will work at the proposed bingo games and receive compensation for the work, the nature of the work to be performed, and a statement as to whether or not the person has been convicted within the last twenty years of a state or federal felony, gambling offense, criminal fraud, or a crime that has a sentence of two or more years;

(9) other information considered necessary by the department.

(B) Upon application for a license, the department has thirty days to approve or reject the application based on the requirements of this article.

(C) The nonprofit organization does not need to apply for renewal of the license as long as there are no changes in the operation or location of the game. Changes in information supplied on the original application must be forwarded to the department, in writing, within thirty days of the change. In the case of a change in the place and time, notice must be given thirty days before the change.

Section 12-21-3950. (A) A promoter under contract with a licensed nonprofit organization to manage, operate, or conduct a game shall file a written application for a promoter's license in a form prescribed by the department, executed and notarized, which must include:

(1) the name, address, telephone number, and Social Security number of the promoter or of each officer if the promoter is a corporation;

(3) the name, address, telephone numbers, and Social Security number of any person working for the promoter at the bingo game and receiving compensation for the work;

(4) a notarized statement as to whether or not the applicant for a promoter's license or any of his employees have been convicted within the last twenty years of a state or federal felony, gambling offense, criminal fraud, or a crime that has a sentence of two or more years.

(B) Upon application for a license, the department has thirty days to approve or reject the application based on the requirements of this article.

(C) A promoter shall file a renewal application each year submitting any changes in information and documentation previously submitted as required by this section. The promoter is required to notify the department, in writing, of any changes in the information supplied on the application within thirty days of the change.

(D) The license authorized by this section is for the privilege of engaging in business as a bingo promoter and must be purchased from the department at a cost of one thousand dollars a year.

A promoter shall obtain a promoter's license for each organization for which he operates bingo games.

Section 12-21-4060. A person who has been convicted within the last twenty years of violating a state or federal criminal statute relating to gaming or gambling, or who has been convicted of any other crime that has a sentence of two or more years, or where applicable, whose promoter's license has been revoked by the department is not permitted to manage or conduct a game or assist in any manner with the bingo operation.

B. It is the intent of the General Assembly that the provisions of Sections 12-21-3920, 12-21-3940, 12-21-3950, and 12-21-4060 of the 1976 Code, as added by this section, supersede the provisions of those sections of the 1976 Code as they may be added by any other enactment in the 1996 session of the General Assembly.

C. This section takes effect October 1, 1997./

Amend title to conform.

Senator LEATHERMAN explained the amendment.

S. 543 -- Senator Rose: A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 20-7-22 SO AS TO REQUIRE THE JOINT LEGISLATIVE COMMITTEE ON CHILDREN AND FAMILIES TO PREPARE A FAMILY IMPACT STATEMENT ON BILLS AND RESOLUTIONS THAT MAY HAVE A SIGNIFICANT IMPACT ON THE FAMILY AND TO REQUIRE STATE AGENCIES TO PREPARE A FAMILY IMPACT STATEMENT ON AGENCY POLICIES AND ON REGULATIONS AND TO REQUIRE THE JOINT LEGISLATIVE COMMITTEE ON CHILDREN AND FAMILIES TO REPORT TO THE GOVERNOR AND TO THE GENERAL ASSEMBLY RECOMMENDATIONS TO STRENGTHEN THE INSTITUTIONS OF MARRIAGE AND THE FAMILY IN THIS STATE.

The Senate proceeded to a consideration of the Bill. The question being the adoption of the amendment proposed by the General Committee.

The General Committee proposed the following amendment (BBM\10861AC.96), which was adopted:

Amend the bill, as and if amended, Section 20-7-22, page 1, by striking subsection (A) and inserting:

/(A) The chairman of a standing committee of the House of Representatives or the Senate may request the Joint Legislative Committee on Children and Families to prepare a family impact statement for a bill or resolution that may have significant impact on family formation, maintenance, and general well-being using the guidelines for assessment in subsection (C) which, if requested, must be attached to the bill or resolution before it is reported out of committee./

Renumber sections to conform.

Amend totals and title to conform.

Senator FAIR explained the amendment.

There being no further amendments, the Bill was read the second time and ordered placed on the third reading Calendar with notice of general amendments.

S. 941 -- Senators Wilson, Lander, Leventis and Reese: A BILL TO AMEND SECTION 25-1-590, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO RETIREMENT OF OFFICERS AND ENLISTED PERSONNEL FROM THE NATIONAL GUARD OF SOUTH CAROLINA, SO AS TO DELETE THE LIMITATIONS ON RETIREMENT PROMOTION FOR COMMISSIONED OFFICERS HOLDING THE GRADE OF MAJOR GENERAL.

The Senate proceeded to a consideration of the Bill. The question being the adoption of the amendment proposed by the General Committee.

The General Committee proposed the following amendment (PT\2537JM.96), which was adopted:

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

/Whereas, Major General T. Eston Marchant has served his State and nation with loyalty, dedication, and distinction for over fifty years as a member of the South Carolina Army National Guard and of the United States Marine Corps; and

Whereas, General Marchant has served the people of the State of South Carolina and of the nation with great zeal and diligence in numerous and various military capacities, including as a company commander, brigade commander, assistant division commander, and commandant of Palmetto Military Academy, the state's officer candidate school; and

Whereas, General Marchant has been the deserving recipient of numerous military awards and decorations, including the Distinguished Service Medal, the Legion of Merit, Marine Corps Combat Action Ribbon, Marine Corps Presidential Unit Citation Ribbon, United States Navy Unit Commendation Medal, Asiatic-Pacific Service Medal with five battle stars, American Theater Medal, Army Reserve Components Achievement Medal, Armed Forces Reserve Medal, Governor's Unit Citation, the South Carolina Active State Service Medal, and the Sovereign Order of Saint Stanislas; and

Whereas, General Marchant's leadership attributes are equally known in the civilian community, where he was a distinguished member of the South Carolina Bar for over thirty years and where he served on the Board of Trustees of the University of South Carolina for thirteen years, serving the final eight years as chairman; and

| Printed Page 2830, May 16 | Printed Page 2850, May 16 |

This web page was last updated on Monday, June 29, 2009 at 1:59 P.M.