South Carolina General Assembly
103rd Session, 1979-1980

Bill 3523

                    Current Status

Bill Number:               3523
Ratification Number:       502
Act Number                 432
Introducing Body:          House
Subject:                   Relating to the tax year, assessment and
                           payment of ad valorem taxes on motor
                           vehicles
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(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

(A432, R502, H3523)

AN ACT TO AMEND AN ACT OF 1980 BEARING RATIFICATION NUMBER 471, RELATING TO THE TAX YEAR, ASSESSMENT AND PAYMENT OF AD VALOREM TAXES ON MOTOR VEHICLES, SO AS TO EXEMPT FROM CERTAIN PROVISIONS OF THE ACT SALES OF MOTOR VEHICLES BY LICENSED DEALERS THAT DO NOT INVOLVE THE TRANSFER OF A LICENSE PLATE; TO REQUIRE SUCH DEALERS TO NOTIFY THE COUNTY AUDITOR OF THE SALE; TO PROVIDE THAT AD VALOREM TAKES ON SUCH VEHICLES SHALL BE DUE ONE HUNDRED TWENTY DAYS FROM THE DATE OF PURCHASE; TO PROVIDE PENALTIES AND TO PROVIDE THAT ANY PERSON VIOLATING THE PROVISIONS OF THE ABOVE-NAMED ACT SHALL HAVE HIS DRIVER'S LICENSE AND MOTOR VEHICLE REGISTRATION SUSPENDED.

Be it enacted by the General Assembly of the State of South Carolina:

Exemption

Section 1. Section 2 of an act of 1980, bearing ratification number 471, is amended by adding at the end: "Provided, however, the provisions of this section shall not apply to sales of motor vehicles by a licensed motor vehicle dealer that do not involve the transfer of a license plate. Such dealer shall notify within five days after the sale the auditor of the county in which the purchaser verifies is his legal residence and deliver a copy of such notification to the Department along with other documents necessary for the registration and licensing of the vehicle concerned. The notification shall include the name and address of the purchaser, the vehicle identification number and the year and model of the vehicle. All ad valorem taxes on such vehicle shall be due and payable one hundred twenty days from the date of purchase."

Penalty

Section 2. An act of 1980, bearing ratification number 471, is amended by adding:

"Section 2A. Any person who violates the provisions of Section 2 of this act shall be deemed guilty of a misdemeanor and, upon conviction, shall be fined not more than one hundred dollars or imprisoned for a period not to exceed thirty days, or both."

Notification required

Section 3. Section 6 of an act of 1980, bearing ratification number 471, is amended by striking the period at the end and inserting: "or a copy of the notification required by Section 2 of this act."

Department to suspend driver's license and motor vehicle registration

Section 4. An act of 1980, bearing ratification number 471, is amended by adding:

"Section 14A. The Department shall suspend the driver's license and motor vehicle registration of any person violating any provision of this act only upon a written statement from the county treasurer or municipal clerk treasurer stating that property taxes owed by such person have not been paid within the time limit prescribed by this act."

Time effective

Section 5. This act shall take effect upon approval by the Governor.