South Carolina Legislature


Session 108 - (1989-1990)Printer Friendly
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S*0061 (Rat #0129, Act #0078 of 1989) General Bill, By H.S. Stilwell
    A Bill to amend Section 12-3-140, Code of Laws of South Carolina, 1976, relating to powers of the South Carolina Tax Commission, so as to provide that the Commission shall appraise and assess sewer companies, airlines, corporate headquarters and office facilities, distribution facilities, and all additions to establishments it already assesses, to delete obsolete references, and to provide that the Commission shall appraise and assess leased property in the name of the lessee when the unit method of valuation is used or when the taxpayer is an airline or private car line; to amend Section 12-3-145, as amended, relating to the procedure for obtaining ad valorem tax exemptions, so as to provide that applications for exemption must be filed between January first and April fifteenth for property owned as of the previous December thirty-first and to clarify applications for exempt vehicles; to amend Section 12-43-290, as amended, relating to increases in millage after reassessment, so as to allow increases for the increased cost of existing services and to provide that this Section does not affect limits on the taxing power of school districts; to amend Section 12-47-70, relating to abatements or refunds of incorrect property taxes, so as to increase from one to five years the time for bringing a claim; to amend Section 12-51-40, as amended, relating to the collection of property taxes, so as to require a delinquent tax notice to be mailed to the owner of record at the best address; to amend Section 12-54-190, relating to the application of the uniform method of collection and enforcement of taxes levied and assessed by the South Carolina Tax Commission, so as to include under it property taxes and forest renewal taxes.-amended title
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01/12/89Senate Introduced and read first time SJ-51
01/12/89Senate Referred to Committee on Finance SJ-51
01/19/89Senate Committee report: Favorable Finance SJ-15
01/24/89Senate Read second time SJ-61
01/26/89Senate Amended SJ-11
01/26/89Senate Read third time and sent to House SJ-11
01/31/89House Introduced and read first time HJ-7
01/31/89House Referred to Committee on Ways and Means HJ-7
04/19/89House Committee report: Favorable Ways and Means HJ-3
04/25/89House Debate adjourned until Wednesday, April 26, 1989 HJ-7
04/26/89House Debate adjourned until Thursday, April 27, 1989 HJ-20
04/27/89House Amended HJ-17
04/27/89House Read second time HJ-17
04/27/89House Unanimous consent for third reading on next legislative day HJ-18
04/28/89House Read third time and returned to Senate with amendments HJ-3
05/03/89Senate Concurred in House amendment and enrolled SJ-2
05/11/89 Ratified R 129
05/17/89 Signed By Governor
05/17/89 Effective date 05/17/89
05/17/89 Act No. 78
05/26/89 Copies available

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