South Carolina General Assembly
106th Session, 1985-1986

Bill 159

                    Current Status

Bill Number:               159
Ratification Number:       6
Act Number:                3
Introducing Body:          Senate
Subject:                   Tax Commission may declare churches etc.
                           exempt from ad valorem taxation
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(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

(A3, R6, S159)

AN ACT TO AMEND SECTION 12-3-145, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE PROCEDURE FOR OBTAINING AD VALOREM PROPERTY TAX EXEMPTIONS, SO AS TO AUTHORIZE THE TAX COMMISSION TO DECLARE AND VERIFY THE TAX EXEMPT STATUS OF CHURCHES, PARSONAGES, AND BURYING GROUNDS REQUESTING TAX EXEMPTION TO THE AUDITOR'S OFFICE IN THE COUNTY IN WHICH THE PROPERTY IS LOCATED, TO REQUIRE THE AUDITOR TO VOID ANY TAX NOTICE APPLICABLE TO THAT PROPERTY, TO PROVIDE THAT THE FILING OF APPLICATIONS FOR THE EXEMPTION OF PROPERTY REQUIRED BY SECTION 12-3-145 FOR THE TAX YEARS OF 1981, 1982, 1983, 1984, AND 1985 IS EXTENDED UNTIL JULY 1, 1985, AND TO PROVIDE THAT THE TIME FOR THE FILING OF APPLICATIONS REQUIRED BY SECTION 12-43-220 FOR THE TAX YEAR 1984 IS EXTENDED UNTIL JULY 1, 1985.

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

Commission may declare churches etc. exempt from ad valorem

taxation

SECTION 1. Subsection B of Section 12-3-145 of the 1976 Code, as last amended by Section 42, Part II of Act 512 of 1984, is further amended by adding at the end:

"The commission upon proper investigation has the authority to declare the churches, parsonages, and burying grounds identified in this subsection exempt from ad valorem taxation and shall verify the exemption to the auditor's office in the county in which the property is located. Upon verification by the commission, the auditor shall void any tax notice applicable to the property."

Time for filing applications extended

SECTION 2. (A) The time for the filing of applications for the exemption of property required by Section 12-3-145 of the 1976 Code for the 1981, 1982, 1983, 1984, and 1985 tax years is extended until July 1, 1985.

(B) The time for the filing of applications required by subitem (3) of item (d) of Section 12-43-220 for the tax year 1984 is extended until July 1, 1985.

Time effective

SECTION 3. This act shall take effect upon approval by the Governor.