South Carolina Legislature


Session 108 - (1989-1990)Printer Friendly
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H*4522 (Rat #0744, Act #0603 of 1990) General Bill, By D.C. Waldrop
    A Bill to amend the Code of Laws of South Carolina, 1976, by adding Section 4-9-155 so as to require the annual audit of the offices of the county assessor, auditor, treasurer, and tax collector to be conducted in accordance with standards set by the Comptroller General of the United States, to provide that the Tax Commission's manual and guide must set out the items to be audited, to require copies of the audit to be provided to the Tax Commission and the Comptroller General, and to provide monetary penalties for violations; to amend Section 12-43-220, as amended, relating to classification of property and assessment ratios for purposes of property taxes, so as to provide that the Tax Commission shall apply an equalization factor to real and personal property owned by or leased to transportation companies for hire as mandated by federal legislation; to amend Section 12-3-80, relating to the office of Chairman of the Tax Commission, so as to provide that he shall devote the time require to perform the duties of his office rather than his entire time and to delete the requirement that he may not hold any other office of honor or profit; to amend Section 12-3-145, as amended, relating to the procedures for obtaining property tax exemption, so as to authorize the Tax Commission to declare the real and personal property of a qualifying organization as exempt and certify the exemption to the county auditor; to amend Section 12-3-140, as amended, relating to the powers of the Tax Commission, so as to provide that in the case of business property assessed by the Commission, the assessment applies only to property used in the conduct of the business; and to amend Sections 6-21-240, 6-21-430, and 6-21-440, relating to the Revenue Bond Act for Utilities, so as to authorize the governing body to pledge either gross or net revenues for bond redemption, and to provide for the priority of application of revenues.-amended title
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01/30/90House Introduced and read first time HJ-17
01/30/90House Referred to Committee on Ways and Means HJ-17
04/05/90House Committee report: Favorable with amendment Ways and Means HJ-6
04/17/90House Amended HJ-17
04/17/90House Debate adjourned until Wednesday, April 18, 1990 HJ-17
04/18/90House Amended HJ-19
04/18/90House Read second time HJ-19
04/19/90House Read third time and sent to Senate HJ-5
04/24/90Senate Introduced and read first time SJ-9
04/24/90Senate Referred to Committee on Finance SJ-9
05/31/90Senate Recalled from Committee on Finance SJ-23
06/04/90Senate Amended SJ-13
06/04/90Senate Read second time SJ-15
06/04/90Senate Unanimous consent for third reading on next legislative day SJ-15
06/05/90Senate Read third time and returned to House with amendments SJ-19
06/06/90House Senate amendment amended HJ-81
06/06/90House Returned to Senate with amendments HJ-82
06/07/90Senate House amendment amended SJ-34
06/07/90Senate Returned to House with amendments SJ-38
06/07/90House Non-concurrence in Senate amendment HJ-34
06/07/90Senate Senate insists upon amendment and conference committee appointed Sens. Pope, Waddell, Matthews SJ-38
06/07/90House Conference committee appointed McLellan, Waldrop & Kirsh HJ-46
06/07/90House Conference report received and adopted HJ-54
06/07/90Senate Conference report received and adopted SJ-68
06/07/90House Ordered enrolled for ratification HJ-65
06/19/90 Ratified R 744
06/25/90 Signed By Governor
06/25/90 Effective date 07/01/91
06/25/90 Act No. 603
07/16/90 Copies available

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