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TO AMEND SECTION 12-43-217, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE SCHEDULE OF IMPLEMENTATION OF COUNTYWIDE APPRAISAL AND EQUALIZATION PROGRAMS OF REAL PROPERTY VALUES FOR PURPOSES OF THE PROPERTY TAX, SO AS TO ALLOW THE GOVERNING BODY OF THE COUNTY BY ORDINANCE TO POSTPONE IMPLEMENTATION FOR A SECOND YEAR.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-43-217(B) of the 1976 Code is amended to read:
"(B) A county by ordinance may postpone for not more than onetwo property tax yearyears the implementation of revised values resulting from the equalization program provided pursuant to subsection (A). The postponement ordinance applies to all revised values, including values for state-appraised property. The postponement allowed pursuant to this subsection does not affect the schedule of the appraisal and equalization program required pursuant to subsection (A) of this section."
SECTION 2. This act takes effect upon approval by the Governor.
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