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Bill Number: 2699 Ratification Number: 308 Act Number 287 Introducing Body: House Subject: Auditor to correct assessment/Prohibition on ad valorem taxation
(A287, R308, H2699)
AN ACT TO AMEND SECTION 12-39-260, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO COUNTY AUDITORS, SO AS TO AUTHORIZE THE AUDITOR TO CORRECT THE ERRORS MADE IN AN ASSESSMENT OF REAL PROPERTY PRIOR TO PAYMENT OF TAXES, OR UPON ORDER OF THE ASSESSOR OR BOARD OF APPEALS, FOR ANY TAX YEAR; TO CORRECT ERRORS MADE BY PUBLIC OFFICIALS; TO PROVIDE THAT NO PERSONAL PROPERTY BE TAXED FOR AD VALOEM PURPOSES MORE THAN ONCE IN ANY TAX YEAR; AND TO REPEAL SECTION 12-37-920, RELATING TO THE EXCLUSION OF CERTAIN PERSONAL PROPERTY FROM BEING INCLUDED IN RETAIL DEALERS' TAX INVENTORY.
Be it enacted by the General Assembly of the State of South Carolina:
Auditor to correct assessment
Section 1. Section 12-39-250 of the 1976 Code is amended to read:
"Section 12-39-250. At any time before the tax is paid and upon order of the assessor or Board of Appeals, the county auditor shall correct upon the duplicate for any tax year the assessment of real property on which the valuation of the real property was so excessive as to constitute an invalid assessment. At any time prior to payment of the tax the auditor shall also correct upon the duplicate for any tax year any errors that may be discovered that were made by county or state officers. At any time during the current tax year and before payment of the tax the auditor further shall correct other errors that may appear in the duplicate. At any time before the tax is paid the auditor shall also correct other errors in the duplicate when such errors invalidate or make void the collection of the tax reflected by reason of such error. If the correction results in a reduction or withdrawal of the taxes assessed or levied, the correction shall be in the form of an abatement and a record of such correction and the reasons therefor shall be maintained in an abatement book. When any personal or real property has been entered for taxation in the wrong locality, the auditor shall correct the error at any time prior to payment of the tax and charge such tax in the correct locality. Any corrections made in the duplicate by the auditor shall be entered on both the auditor's and treasurer's duplicate, except that in the case of a reduction of any assessment or tax, the auditor may furnish the treasurer with a certificate of reduction."
Prohibition on ad valorem taxation
Section 2. Notwithstanding any other provisions of law, no personal property may be taxed for ad valorem purposes more than once in any tax year.
Section 3. Section 12-37-920 of the 1976 Code is repealed.
Section 4. This act, upon the approval by the Governor, shall be effective for taxable years beginning on and after January 1, 1980.