House Amendment 2
H 4912 - Session 125 (2023-2024)
Assessment ratios

Rep. King proposes the following amendment (LC-4912.HA0004H):

Amend the bill, as and if amended, by adding an appropriately numbered SECTION to read:

SECTION X. Chapter 45, Title 12 of the S.C. Code is amended by adding:

 Section 12-45-440. Notwithstanding another provision of law, in the case of an error by the county in levying real or personal property tax, the county treasurer must accept partial property tax payments from a taxpayer affected by the error. No penalties or interest may be assessed against the taxpayer for six months after the taxpayer is made aware of the error. The Department of Motor Vehicles may not revoke, suspend, or refuse to renew the driving privilege of a person for failure to pay taxes during the same six-month period. The taxpayer shall notify the treasurer of the payment schedule, except that the taxpayer must at least pay one-sixth of the original amount due each month.