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DIRECTING THE DEPARTMENT OF REVENUE TO REVISE ITS SCHEDULE OF STATE AND COUNTYWIDE REAL PROPERTY ASSESSMENT AND EQUALIZATION PROGRAM SO AS TO PROVIDE THAT ALL REAL PROPERTY IS APPRAISED AND EQUALIZED IN PROGRAMS CONDUCTED SIMULTANEOUSLY AND THE VALUES DETERMINED IN THESE PROGRAMS IMPLEMENTED SIMULTANEOUSLY ACCORDING TO THE SCHEDULE PROVIDED BY LAW AND TO POSTPONE ANY APPRAISAL AND EQUALIZATION PROGRAM SCHEDULED OR UNDERWAY IN A COUNTY UNTIL THE YEAR OF THE FIRST STATEWIDE ASSESSMENT AND EQUALIZATION.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. The Department of Revenue shall revise its staggered schedule of countywide real property assessment and equalization programs and establish a new schedule in conformity with Section 12-43-217 of the 1976 Code that provides for the programs to be conducted simultaneously statewide and, implemented simultaneously statewide. An appraisal and equalization program underway or scheduled before the first statewide program year is postponed until that year.
SECTION 2. This joint resolution takes effect upon approval by the Governor.
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