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TO ALLOW A COUNTY IN WHICH VALUES ATTRIBUTABLE TO A COUNTYWIDE PROPERTY TAX EQUALIZATION AND REASSESSMENT PROGRAM CONDUCTED IN 2001 FOR IMPLEMENTATION IN 2002 AN ADDITIONAL ONE-YEAR DELAY IN IMPLEMENTING THE REASSESSED VALUES BEYOND THE ONE-YEAR DELAY ALLOWED BY LAW.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Notwithstanding the provisions of Section 12-43-217 of the 1976 Code, a county which was scheduled to implement reassessment program values for property tax purposes in 2002 and which pursuant to the provisions of Section 12-37-217(B) postponed implementation until 2003, may by ordinance postpone the implementation for one additional property tax year.
SECTION 2. This joint resolution takes effect upon approval by the Governor.
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