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Bill Number: 2076 Ratification Number: 2 Act Number 187 Introducing Body: House Subject: Homestead taxes, 1982 tax year
(A187, R2, H2076)
A JOINT RESOLUTION TO EXTEND THE TIME TO MARCH 1, 1983, THAT PERSONS WHO QUALIFY AND RECEIVE THE HOMESTEAD EXEMPTION PROVIDED BY SECTION 12-37-250, CODE OF LAWS OF SOUTH CAROLINA, 1976, MAY PAY TAXES ON THE VALUE OF THE HOMESTEAD FOR THE 1982 TAX YEAR.
Be it enacted by the General Assembly of the State of South Carolina:
Extension of time to pay property taxes
SECTION 1. Notwithstanding any other provision of law, persons who qualify and receive the homestead exemption provided by Section 12-37-250 of the 1976 Code shall have until March 1, 1983, to pay property taxes on the homestead for the 1982 tax year.
SECTION 2. The penalties that otherwise would apply for late payment are deferred for such persons until after March 1, 1983. The penalties so deferred shall become due and payable as otherwise provided in the event the taxes are not paid on or before March 1, 1983. Any penalty collected on or before such date shall be refunded by the county treasurer.
SECTION 3. This act shall take effect upon approval by the Governor.