Current Status Bill Number:3401 Type of Legislation:General Bill GB Introducing Body:House Introduced Date:19970227 Primary Sponsor:Ways and Means Committee HWM 30 All Sponsors:Ways and Means Committee Drafted Document Number:dka\4163htc.97 Residing Body:Senate Current Committee:Finance Committee 06 SF Date of Last Amendment:19970306 Subject:Supplemental Appropriations, Acts Cited, State, General; Taxation, property
Body Date Action Description Com Leg Involved ______ ________ _______________________________________ _______ ____________ Senate 19970312 Introduced, read first time, 06 SF referred to Committee House 19970311 Read third time, sent to Senate House 19970306 Amended, read second time House 19970303 Set for Special Order House 19970227 Introduced, read first timeView additional legislative information at the LPITS web site.
Indicates Matter Stricken
Indicates New Matter
AMENDED
March 6, 1997
H. 3401
S. Printed 3/10/97--H.
Read the first time February 27, 1997.
TO MAKE SUPPLEMENTAL APPROPRIATIONS OF SURPLUS GENERAL FUND REVENUES AND TO AMEND SECTION 12-43-350, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE STANDARDIZED PROPERTY TAX BILL, SO AS TO REVISE THE STANDARDIZED REQUIREMENTS AND MAKE THEM APPLICABLE TO BILLS FOR TAXES DUE ON REAL PROPERTY.
Amend Title To Conform
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. The sources of general fund surplus revenues appropriated in this bill are as follows:
(1) Fiscal year 1996-97 BEA estimated surplus$89,929,045
(2) Fiscal year 1996-99 setaside
pursuant to Section 11-11-14052,422,258
(3) Citadel lapse funds 2,960,000
Total, all sources $145,311,303
SECTION 2. The following sums are appropriated from the general fund of the State to supplement appropriations made for the expenses of state government in the annual general appropriations act for fiscal year 1997-98 to the extent that unobligated surplus revenues are available:
(1) General Reserve Trust Fund Transfer
July 1997 Contribution 3,373,537
(2) Property Tax Relief Fund Transfer 23,484,085
(3) Debt Service - Nonrecurring Payment1,551,784
(3.1) Pursuant to the provisions of Article X, Section 13 of the South Carolina Constitution, and notwithstanding any other provision of law, the funds provided herein are to be used for debt service costs.
(4) Aid to Subdivisions - State Treasurer
Local Government Fund21,812,494
(5) Aid to Subdivisions - Comptroller General
Property Tax Bill Counties250,000
(5.1) The Department of Revenue shall use the funds provided to assist local governments in implementing the uniform property tax bill format requirements provided in Section 12-43-350 of the 1976 Code as amended in this act.
(6) Department of Education
(a) Bus Shop Parts & Gas1,923,000
(b) Hold Harmless - Fringe Equity8,500,000
(c) Instructional Materials8,627,354
(7) Governor's Office - Governor's School for the Arts
Operations 600,000
(8) Commission on Higher Education
Performance Funding4,625,000
(9) Technical and Comp. Education
TEC Special Schools5,000,000
(10) Commission on Higher Education - SC Alliance
for Minority Participation (SCAMP)600,000
(11) USC Columbia - Institute of Public Affairs500,000
(12) Commission on Higher Education - Experimental
Prog. To Stimulate Research (EPSCoR)2,500,000
(13) Dept. of Health and Human Services
(a) Medicaid Client Growth9,387,281
(b) Nursing Home Cost Rebase5,000,000
(c) Additional nursing home beds2,000,000
(d) Dept. Of Mental Health Patient Fee Account 1,000,000
(14) Department of Disabilities and Special Needs
State match change for Medicaid funding1,174,000
(15) Department of Alcohol and Other Drug Abuse
Services - Continue the Bridge treatment program300,000
(16) Department of Social Services
(a) Annualization of emotionally disturbed
program12,000,000
(b) Increase funding for adoptive assistance/
foster care 3,000,000
(17) Department of Archives and History
SC History Center Relocation268,240
(18) Clemson PSA
Agri systems productivity and profitability2,000,000
(19) Department of Archives and History
(a) National Reg. Site - Films on Internet29,000
(b) Microfilming historical county records75,000
(20) State Library - Library services6,500
(21) Arts Commission
(a) Strategic Arts Partnerships110,000
(b) Rural Art Program Development20,000
(21.1) Of the funds appropriated in this item, $20,000 must be expended to assist the Williamsburg County Arts Council in developing cultural programs.
(22) Department of Archives and History
Matching funds for federal grants50,000
(23) Clemson PSA
Flax production and Plant pest survey100,000
(24) Department of Natural Resources
(a) Agency-wide maintenance175,000
(b) Water Resources: aquatic plant
management program500,000
(c) Heritage Trust 100,000
(25) Department of Parks, Recreation and
Tourism - US Youth Games25,000
(25.1) Of the funds appropriated in this item, $25,000 is allocated to reimburse the US Youth Games for expenses incurred for activities held in this State.
(26) Department of Commerce
(a) Exchange rate shortfall264,000
(b) Advertising and marketing200,000
(27) Judicial Department - Equipment171,000
(28) Department of Corrections - Operating costs
4 facilities 1,092,950
(29) Department of Probation, Parole and
Pardon Services - Restitution Act109,600
(30) Department of Juvenile Justice
CCA/Relocate 400 juveniles5,000,000
(31) Governor's Office-SLED/DNA Grants110,000
(32) Attorney General
(a) Medicaid Fraud Unit 39,316
(b) Violence Against Women Act45,849
(c) Hate Crime Unit 5,703
(33) Office of Appellate Defense
(a) Administration (personnel)10,000
(b) Administration (operating)330,000
(34) Commission on Indigent Defense
(a) Maintaining standards (personnel)1,500
(b) Maintaining standards (local level funding)471,284
(35) Department of Public Safety
Auto Insurance Enforcement1,602,403
(35.1) The amount appropriated in this item for the Auto Insurance Enforcement Program must be used to provide for the costs of enforcing and administering the provisions of Article 3, Chapter 10, Title 56 of the 1976 Code. These funds must be used to support the twenty-five officers dedicated to the insurance requirements relating to motor vehicle registration and may not be transferred or used for any other purpose.
(36) Judicial Department
Division of Finance - Equipment18,000
(37) Department of Corrections
(a) Medical contract costs780,000
(b) Substance abuse facility650,375
(c) Operating expenses - Institutional Maint.284,150
(38) Judicial Department
(a) Court of Appeals - Bailiff - furnishings8,000
(b) Court of Appeals (2 attorneys furnishing/
automation) 16,000
(39) Department of Juvenile Justice
(a) Assessment/classification - operating304,488
(b) Medical Services/CCA179,158
(c) Attorney fees 763,000
(d) Programs and services2,095,311
(40) House of Representatives
Southern Legislative Conference125,000
(40.1) Funds appropriated in the amount of $125,000 for the annual meeting of the Southern Legislative Conference lapse to the general fund if this State is not selected as the 1998 host state.
(41) Adjutant General
Matching Funds - Emerg. Prep.250,000
(41.1) Funds appropriated in this item to the Adjutant General for Emergency Preparedness for the potential loss of federal funds lapse to the general fund if federal funds are received.
(42) Budget and Control Board - Executive Director
(a) Statewide Performance Audit400,000
(b) SC Prepaid Tuition Plan400,000
(42.1) Part VI, Section 2 of Act 458 of 1996 created a Performance Audit Steering Committee which was directed to retain independent contractors to conduct performance audits in all aspects of state government. For fiscal year 1997-98, the Performance Audit Steering Committee may direct agencies audited under this directive to pay up to one-half of the cost of the audit. No state agency with an appropriation of less than $2,500,000 in state general funds is required to pay any cost of the audit.
(43) Budget and Control Board - Operations
(a) Local Government Grants2,500,000
(b) Infrastructure Revolving Loan Fund4,250,000
(44) Budget and Control Board -Employee Benefits
Health & Dental Premiums - Retiree Growth1,540,000
(45) Budget and Control Board - Executive Director
Hurricane Fran Federal Match625,000
Total Supplemental Appropriations145,309,362
SECTION 3. A. Section 12-43-350 of the 1976 Code, as added by Act 145 of 1995, is amended to read:
"Section 12-43-350. Affected political subdivisions must use a tax bill for real property which must contain contains standard information and include the following as follows:
(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.
(1) tax year;
(2) tax map number;
(3) property location;
(4) appraised value, taxable;
(5) tax amount;
(6) state homestead tax exemption, if applicable;
(7) state property tax relief, if applicable;
(8) local option sales tax credit, if applicable;
(9) any applicable fees;
(10) total tax due;
(11) tax due with penalties and applicable dates;
(12) prior year amount paid-only required to be shown if assessment is unchanged from prior year, except during reassessment years, in which case all properties must show the prior year tax amount.
The information required pursuant to this section must be contained in a 'boxed' area measuring at least three inches square placed on the right side of the tax bill."
B. This section takes effect January 1, 1998, and first applies for real property tax bills for property tax year 1998.
SECTION 4. The appropriations in Section 2 of this bill are listed in priority order beginning with item (1) and each separate appropriation item or subitem must be fully funded before the next item or subitem in order is paid. Unexpended funds appropriated pursuant to this bill may be carried forward to succeeding fiscal years and expended for the same purposes.
SECTION 5. Except as otherwise stated this bill takes effect upon approval by the Governor, but no appropriation in Section 2 may be paid until thirty days after the Comptroller General closes the state's books on fiscal year 1996-97.