South Carolina Legislature


Session 104 - (1981-1982)Printer Friendly
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S*0844 (Rat #0540, Act #0433 of 1982) General Bill, By J.M. Waddell, Leatherman, I.E. Lourie and H. Rubin
Similar (H 3632)
    A Bill to amend Section 12-37-1610, as amended, Code of Laws of South Carolina, 1976, relating to assessment of property taxes and railroads, so as to change the date on which railroad companies shall annually file a return to the Tax Commission, under oath, on forms prescribed by the Tax Commission, and, further, to provide that such companies shall also file a duplicate copy of the annual report to the Interstate Commerce Commission or a duplicate copy of the annual report required by the South Carolina Public Service Commission and any other report the Tax Commission may require that shall accurately detail all real and personal property of such companies within and without this State; to amend Section 12-37-1680, relating to proceedings to be taken by the Tax Commission in the event a railroad company fails to file a return of its property, so as to delete the requirement of making returns to the County Auditor in each county in which a railroad company's railroad may be located; to amend Act 576 of 1976, as amended, and Section 12-37-2130, relating to the valuation of airline company aircraft and private cars of private car companies, respectively, for purposes of property taxes, so as to provide that the property of such companies shall be valued at fair market value; to repeal Sections 12-37-70, providing that certain real estate of railroads and other companies shall be treated as personal property for purposes of assessment of property taxes, 12-37-1340, relating to assessment for taxation of property or gross proceeds in connection with mines and mining claims, 12-37-1690, relating to assessment and valuation of railroad property which escaped taxation, 12-37-1950, relating to data to be included in statements of telegraph and telephone companies regarding assessment of property taxes, 12-37-1980, relating to returns to be made by telephone and telegraph companies when such companies have no principal office in the State and the proceedings to be taken upon failure to make such returns, and 12-37-2070, relating to proceedings to be taken upon failure of telephone or telegraph companies to make returns to county auditors.-at
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03/04/82Senate Introduced and read first time SJ-10
03/04/82Senate Referred to Committee on Finance SJ-10
03/10/82Senate Committee report: Favorable with amendment Finance SJ-17
03/16/82Senate Read second time SJ-11
03/16/82Senate Ordered to third reading with notice of amendments SJ-11
03/25/82Senate Amended SJ-13
03/25/82Senate Read third time and sent to House SJ-13
03/31/82House Introduced and read first time HJ-1895
03/31/82House Referred to Committee on Ways and Means HJ-1896
05/18/82House Committee report: Favorable Ways and Means HJ-2990
05/27/82House Read second time HJ-3623
05/28/82House Read third time and enrolled HJ-3651
06/03/82Senate Ratified R 540 SJ-87
06/10/82 Signed By Governor
06/10/82 Effective date 06/10/82
06/10/82 Act No. 433
07/02/82 Copies available

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