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INTRODUCED
May 16, 2002
S. 1288
L. Printed 5/16/02--S.
Read the first time May 16, 2002.
TO DIRECT THE LEXINGTON COUNTY OFFICIAL CHARGED WITH THE RESPONSIBILITY OF COLLECTING DELINQUENT TAXES, IN CONNECTION WITH THE REQUIREMENT FOR PERSONAL PROPERTY TAXES ON A WATERCRAFT AND OUTBOARD MOTOR BE CURRENT BEFORE THE TITLE TO THESE ITEMS MAY BE TRANSFERRED, THAT THIS PROHIBITION ON THE TRANSFER OF TITLE APPLIES ONLY FOR PROPERTY TAXES DUE FOR PROPERTY TAX YEARS BEGINNING AFTER 1999, THAT USED WATERCRAFT AND USED OUTBOARD MOTORS OBTAINED FROM A LICENSED DEALER ON OR AFTER OCTOBER 3, 2000, ARE FREE OF THE LIEN FOR THE PAYMENT OF PROPERTY TAXES FOR PROPERTY TAX YEARS BEFORE 2000, AND THAT NO REFUNDS OF PROPERTY TAXES ON WATERCRAFT AND OUTBOARD MOTORS ARE PAYABLE FOR PROPERTY TAX YEARS BEFORE.
Whereas, the application of the requirement that personal property taxes on a watercraft and outboard motor be current before transfer of the title to property tax years before the year of the enactment of the requirement has caused great inconvenience to both the sellers and owners of used watercraft and outboard motors in Lexington County; and
Whereas, it is appropriate to provide clearly that the requirement applies only to property taxes on watercraft and outboard motors that become due and payable after the enactment of the requirement and that this property is purchased free and clear of the liens for Lexington County property tax years before the 2000 property tax year. Now, therefore,
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. A certificate of title to watercraft or an outboard motor may not be transferred if the department has notice that Lexington County property taxes for property tax years beginning after 1999, are owed on the watercraft or outboard motor. If transfer of title has been denied by reason of delinquent taxes, a tax receipt on the watercraft or outboard motor from the person officially charged with the collection of ad valorem taxes in the owner's county of residence must be accepted as proof that the taxes have been paid. The bill of sale or title to watercraft or an outboard motor must require certification that property taxes that are due and payable for property tax years beginning after 1999, have been paid.
The Lexington County Treasurer or other appropriate official annually, or more frequently as the county considers appropriate, shall transmit a list of delinquent taxes due on watercraft and outboard motors to the department. The list may be transmitted in any electronic format considered acceptable by the department.
SECTION 2. Used watercraft and outboard motors obtained from a licensed dealer on or after October 3, 2000, are free and clear of the lien for property taxes for Lexington County property tax years before the 2000 property tax year.
SECTION 3. Property taxes paid on watercraft and outboard motors for Lexington County property tax years before the 2000 property tax year are not refundable pursuant to any provision of this act.
SECTION 4. This act takes effect upon approval by the Governor.
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