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TO AMEND SECTION 12-43-217, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE REQUIREMENT OF REGULAR COUNTYWIDE REASSESSMENT PROGRAMS FOR PURPOSES OF THE PROPERTY TAX, SO AS TO REQUIRE AS PART OF THE REASSESSMENT PROGRAM EACH PARCEL OF IMPROVED REAL PROPERTY TO BE VISITED BY PERSONNEL OF THE ASSESSOR'S OFFICE IN THE TWO YEARS ENDING WITH THE COMPLETION OF THE REASSESSMENT PROGRAM, TO REQUIRE THE DATE AND TIME OF THE VISIT TO BE NOTED ON THE REASSESSMENT NOTICE, AND TO PROVIDE THAT THE FAILURE TO COMPLETE A VISIT ON A TIMELY BASIS BEFORE THE IMPLEMENTATION OF THE REVISED VALUES RESULTING FROM THE PROGRAM REQUIRES THE PARCEL TO BE VALUED AT THE VALUE USED IN THE PRECEDING PROPERTY TAX YEAR.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-43-217 of the 1976 Code, as last amended by Act 399 of 2000, is further amended by adding a subsection at the end appropriately lettered to read:
"( ) As part of a countywide reassessment program, employees or agents of the assessor must visit every parcel of improved real property required by law to be appraised for property taxation by the county assessor at least once in the two years ending on completion of the program. The date and time of the visit must be noted on the reassessment notice. If the required visit is not made in the time scheduled, the value of the parcel for purposes of the property tax may not exceed the value of the property used for property tax purposes for the preceding property tax year."
SECTION 2. This act takes effect upon approval by the Governor and applies for reassessment programs completed after 2004.
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