South Carolina General Assembly
103rd Session, 1979-1980

Bill 685

                    Current Status

Bill Number:               685
Ratification Number:       361
Act Number                 333
Introducing Body:          Senate
Subject:                   Payment of taxes not condition to
                           qualify for exemption
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(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

(A333, R361, S685)

AN ACT TO PROVIDE THAT THE PAYMENT OF REAL PROPERTY TAXES ON OR BEFORE MARCH FIFTEENTH FOLLOWING THE YEAR FOR WHICH HOMESTEAD TAX EXEMPTION IS CLAIMED SHALL NOT BE A CONDITION TO QUALIFY FOR THE EXEMPTION, AND TO PROVIDE THAT REQUESTS FOR REIMBURSEMENT FOR TAXES NOT COLLECTED THE PREVIOUS YEAR NOT BE RECEIVED BY THE COMPTROLLER GENERAL PRIOR TO JANUARY FIRST.

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

Payment of taxes not condition to qualify for exemption

Section 1. Notwithstanding any other provision of law, the payment of real property taxes on or before March fifteenth following the year for which homestead tax exemption is claimed shall not be a condition to qualify for the exemption.

Request for reimbursements

Section 2. Notwithstanding any other provision of law requests for reimbursement for taxes not collected the previous year shall not be received by the Comptroller General prior to January first.

Time effective

Section 3. This act shall take effect upon approval by the Governor and be effective with respect to taxes due and payable for the 1980 tax year and each year thereafter.