Current Status Introducing Body:Senate Bill Number:1087 Primary Sponsor:Bryan Committee Number:12 Type of Legislation:GB Subject:Real estate appraisal to determine tax liability Residing Body:Senate Current Committee:Labor, Commerce & Industry Computer Document Number:1087 Introduced Date:Jan 14, 1992 Last History Body:Senate Last History Date:Jan 14, 1992 Last History Type:Introduced, read first time, referred to Committee Scope of Legislation:Statewide All Sponsors:Bryan Type of Legislation:General Bill
Bill Body Date Action Description CMN
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1087 Senate Jan 14, 1992 Introduced, read first time, 12
referred to Committee
1087 Senate Nov 11, 1991 Prefiled, referred to 12
Committee
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TO AMEND SECTION 40-60-40 OF ACT 12 OF 1991, SO AS TO EXEMPT FROM THE PROVISIONS OF CHAPTER 60, TITLE 40, AN EMPLOYEE OF THE FEDERAL GOVERNMENT, STATE GOVERNMENT OR ITS AGENCIES, OR POLITICAL SUBDIVISIONS WHO IN THE PERFORMANCE OF HIS EMPLOYMENT DUTIES APPRAISES REAL ESTATE FOR THE PURPOSE OF ASSESSING A VALUE TO DETERMINE TAX LIABILITY.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 40-60-40 of Act 12 of 1991 is amended by adding the following subitem:
"(3) an employee of the federal government, state government or its agencies, or political subdivisions who in the performance of his employment duties appraises real estate for the purpose of assessing tax value in determining an individual's tax liability; however, when such an employee acts as an independent real estate appraiser or outside of the exemption prescribed in this item, he is subject to the provisions of this chapter and must be registered, licensed, or certified before engaging in independent appraisal activity."
SECTION 2. This act takes effect upon approval by the Governor.