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COMMITTEE REPORT
March 6, 2001
H. 3633
S. Printed 3/6/01--H.
Read the first time February 27, 2001.
To whom was referred a Bill (H. 3633) to amend Section 5-7-300, as amended, Code of Laws of South Carolina, 1976, relating to collection of delinquent taxes by a municipality, so as to provide that a delinquent tax sale to collect, etc., respectfully
That they have duly and carefully considered the same and recommend that the same do pass:
ROBERT W. HARRELL, JR., for Committee.
REVENUE IMPACT1
This bill is not expected to have any impact on state or local revenues.
Explanation
This bill would allow a delinquent tax sale for the purpose of collecting municipal taxes and held in conjunction with a delinquent tax sale for the purpose of collecting county taxes to
take place at the public place in the county that is designated by the county.
Approved By:
William C. Gillespie
Board of Economic Advisors
1/ This statement meets the requirement of Section 2-7-71 for a state revenue impact, Section 2-7-76 for a local revenue impact, and Section 6-1-85(B) for an estimate of the shift in local property tax incidence.
TO AMEND SECTION 5-7-300, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO COLLECTION OF DELINQUENT TAXES BY A MUNICIPALITY, SO AS TO PROVIDE THAT A DELINQUENT TAX SALE TO COLLECT MUNICIPAL TAXES AND HELD IN CONJUNCTION WITH A DELINQUENT TAX SALE TO COLLECT COUNTY TAXES MAY TAKE PLACE AT THE PUBLIC PLACE IN THE COUNTY THAT IS DESIGNATED BY THE COUNTY, INSTEAD OF BEING REQUIRED TO TAKE PLACE IN THE MUNICIPALITY.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 5-7-300 of the 1976 Code, as last amended by Act 419 of 1988, is further amended to read:
"Section 5-7-300. (A) All municipalities of the State may provide by ordinance provide a procedure for the collection of delinquent real and personal property taxes, except taxes on motor vehicles. The municipal governing body may provide for a penalty not exceeding fifteen percent of the taxes levied for nonpayment of these taxes payable when the taxes become delinquent not exceeding fifteen percent of the taxes levied. The property taxes levied, with any penalty added for nonpayment when due and costs of execution, constitute are a lien upon the property upon which the tax is levied until paid,. The lien is paramount to all other liens, except the lien for county and state taxes.
(B) For the purpose of collecting delinquent real and personal property taxes, the municipal governing body may enforce payment against the property of delinquent property taxpayers to the same extent, and substantially in the same manner, as is provided by law for the collection of county property taxes and penalties, except that a municipal governing body may determine the municipality's tax year, penalty dates, and the amount of penalty to be added on the penalty dates. Executions to enforce the payment of the taxes and penalties must be issued under the seal of the municipality and directed to the person designated by the municipal governing body for that purpose and. All sales under and by virtue of that execution must take place at a public place in the municipality designated by ordinance in the municipality, unless otherwise provided in subsection (D) if the sale is held in conjunction with the delinquent tax sale of the county.
(C) All expense of the levy, seizure, and sale must be added and collected as additional execution costs, and includes, but is not limited to, the expense of taking possession of real or personal property, advertising, storage, identifying the boundaries of the property, and mailing certified notices.
(D) A municipality may contract with the county for the collection of municipal taxes or for the collection of delinquent municipal taxes upon such terms and conditions as may be mutually agreeable to both the municipality and the county. If a municipality contracts with a county for collection of municipal taxes or delinquent municipal taxes, then the provisions of state law which that prescribe the procedure for collection of property taxes by counties must be followed. A delinquent tax sale for the purpose of collecting municipal taxes and held in conjunction with a delinquent tax sale for the purpose of collecting county taxes may take place at the public place in the county that is designated by the county.
(E) A municipality may contract by ordinance contract with an individual, firm, or organization to assist the municipality in collecting property or business license taxes."
SECTION 2. This act takes effect upon approval by the Governor.
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