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S. 777
STATUS INFORMATION
General Bill
Sponsors: Senator Knotts
Document Path: l:\council\bills\ggs\22902ssp07.doc
Companion/Similar bill(s): 4120
Introduced in the Senate on May 22, 2007
Currently residing in the Senate Committee on Finance
Summary: Property taxes
HISTORY OF LEGISLATIVE ACTIONS
Date Body Action Description with journal page number ------------------------------------------------------------------------------- 5/22/2007 Senate Introduced and read first time SJ-7 5/22/2007 Senate Referred to Committee on Finance SJ-7
View the latest legislative information at the LPITS web site
VERSIONS OF THIS BILL
TO AMEND SECTION 12-39-220, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE ASSESSMENT OF REAL PROPERTY THAT WAS OMITTED FROM THE DUPLICATE, SO AS TO LIMIT THE TIME A COUNTY AUDITOR IS ALLOWED TO CHARGE A PROPERTY OWNER WHO HAS NOT PAID THE PROPERTY TAXES DUE TO THE PRECEDING THREE YEARS FROM THE TIME THE OMISSION WAS DISCOVERED.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-39-220 of the 1976 Code is amended to read:
"Section 12-39-220. Notwithstanding another provision of law, if the county auditor shall at any time discover discovers that any real estate or new structure, duly returned and appraised for taxation, has been omitted from the duplicate, he shall immediately shall charge it on the duplicate with the taxes of the current year and the simple taxes of each preceding year for up to three years it may have escaped taxation. And If the owner of any real estate or new structure thereon, subject to taxation, has not reported it for taxation, according to the requirements of this chapter, and it has not been appraised for taxation, the auditor shall, upon discovery thereof of the real estate or new structure, shall appraise it and, upon making return of such the appraisement, shall charge it upon the duplicate, with the taxes of the then current then-current year and the taxes of each preceding year it may have escaped taxation, with twenty per cent percent penalty upon such the taxes of preceding years. And If any real estate shall have been is omitted in any a return, the auditor of the county shall appraise it immediately for taxation, file such the appraisement in his office, and charge it with the taxes of the current year and the simple taxes of preceding years, up to three years, it may have escaped taxation."
SECTION 2. This act takes effect upon approval by the Governor.
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