South Carolina Legislature


Session 110 - (1993-1994)Printer Friendly
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H 4633 General Bill, By Boan, R.A. Barber, H. Brown, Carnell, Cobb-Hunter, Delleney, J.G. Felder, J.L. Harris, P.B. Harris, D.N. Holt, M.H. Kinon, Kirsh, J.G. Mattos, J.G. McAbee, McCraw, McKay, D.E. McTeer, Phillips, Quinn and T.F. Rogers
    A Bill to amend the Code of Laws of South Carolina, 1976, by adding Section 12-37-257 so as to establish an additional homestead exemption from school taxes imposed for purposes other than construction and provide that the exemption does not apply to school operating taxes levied after 1997, to phase in the amount of the exemption, to provide for the method of reimbursement of revenues lost because of the exemption, and to provide that the property exempt from school taxes pursuant to this Section is nevertheless considered taxable property for purposes of the Constitutional debt limit and the Index of Taxpaying Ability, to provide a spending limitation for counties, municipalities and special purpose and public service districts and an ad valorem tax revenue limitation for school districts for fiscal years 1994-95 through 1997-98 and provide exceptions; to amend Sections 12-4-540, 12-37-10, 12-37-210, 12-37-730, 12-37-760, and 12-37-780, relating to the powers of the Department of Revenue and Taxation with respect to property taxation of business property and the duties and powers of county auditors with respect to the filing of personal property tax returns, so as to provide that all personal property tax returns are filed with the Department of Revenue and Taxation, delete obsolete provisions and conform existing filing requirements to these changes; to amend Section 12-43-210, as amended, relating to countywide reassessment programs, so as to require such programs every five years on a schedule determined by the Department of Revenue and Taxation, and provide for the withholding of state aid to subdivisions' distributions to counties failing to comply with the schedule, to require the Department to determine personnel needs of county assessors and report its findings by May 1, 1995, to provide for an initial schedule of reassessments; to provide that if a court of competent jurisdiction voids the homestead exemption allowed by this Act, the the spending limitations imposed on counties, municipalities, special purpose, public service districts, and school districts by this Act are similarly void; and to repeal Sections 12-37-20, 12-37-750, 12-37-810, 12-37-820, 12-37-830, 12-37-850, 12-37-870, 12-37-910, 12-37-940, 12-37-1620, and 12-37-2010, relating to personal property taxes.
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01/27/94House Introduced and read first time HJ-7
01/27/94House Referred to Committee on Ways and Means HJ-8
02/10/94House Committee report: Favorable with amendment Ways and Means HJ-506
03/01/94House Debate adjourned until Wednesday, March 2, 1994 HJ-46
03/01/94House Special order, set for Wednesday, 3/2/94, after uncontested calendar (Under H 4850) HJ-60
03/02/94House Amended HJ-2755
03/02/94House Debate interrupted HJ-55
03/03/94House Amended HJ-19
03/03/94House Objection by Rep. Anderson HJ-41
03/03/94House Debate interrupted HJ-68
03/16/94House Amended HJ-29
03/16/94House Debate interrupted HJ-108
03/17/94House Amended HJ-15
03/17/94House Recommitted to Committee on Ways and Means HJ-20
03/17/94House Roll call Yeas-069 HJ-20

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