Download This Bill in Microsoft Word format
Indicates Matter Stricken
Indicates New Matter
H. 5115
STATUS INFORMATION
General Bill
Sponsors: Rep. Bannister
Document Path: l:\council\bills\bh\26138dg14.docx
Introduced in the House on April 10, 2014
Currently residing in the House Committee on Ways and Means
Summary: Tax liens
HISTORY OF LEGISLATIVE ACTIONS
Date Body Action Description with journal page number ------------------------------------------------------------------------------- 4/10/2014 House Introduced and read first time 4/10/2014 House Referred to Committee on Ways and Means
View the latest legislative information at the website
VERSIONS OF THIS BILL
TO AMEND SECTION 12-54-122, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO TAX LIENS, SO AS TO ALLOW THE DEPARTMENT OF REVENUE TO FILE TAX LIENS VALIDLY BY IMPLEMENTING AN INTERNET ACCESSIBLE NOTICE SYSTEM.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-54-122(G) of the 1976 Code is amended by adding an appropriately numbered item at the end to read:
"( ) In lieu of or in addition to the filing of the tax lien notice pursuant to item (1), the department may implement a system of filing and indexing liens which must be accessible to the public over the Internet or through such other means as the department deems appropriate. The liens filed pursuant to this item are effective statewide from the date and time they are recorded and shall encumber all the taxpayer's property and rights to property as provided in Section 12-54-120, regardless of the property's location. Any liens filed under item (1) shall continue to be effective from the date and time they were recorded. Nothing in this item may be construed so as to extend the effectiveness of the lien beyond ten years from the date of filing, as provided in Section 12-54-120."
SECTION 2. This act takes effect upon approval by the Governor.
This web page was last updated on April 14, 2014 at 10:48 AM