Current Status Introducing Body:
SenateBill Number: 1251Ratification Number: 546Act Number: 443Primary Sponsor: GieseType of Legislation: GBSubject: Property tax payments, installment basis when hardshipDate Bill Passed both Bodies: 19940524Computer Document Number: JIC/5760HTC.94Governor's Action: SDate of Governor's Action: 19940616Introduced Date: 19940310Date of Last Amendment: 19940516Last History Body: ------Last History Date: 19940616Last History Type: Act No. 443Scope of Legislation: StatewideAll Sponsors: Giese WilsonType of Legislation: General Bill
Bill Body Date Action Description CMN Leg Involved ---- ------ ------------ ------------------------------ --- ------------ 1251 ------ 19940616 Act No. 443 1251 ------ 19940616 Signed by Governor 1251 ------ 19940602 Ratified R 546 1251 Senate 19940524 Concurred in House amendment, enrolled for ratification 1251 House 19940518 Read third time, returned to Senate with amendment 1251 House 19940517 Read second time 1251 House 19940516 Debate adjourned until Tuesday, 19940517 1251 House 19940516 Amended 1251 House 19940421 Committee Report: Favorable 30 with amendment 1251 House 19940405 Introduced, read first time, 30 referred to Committee 1251 Senate 19940331 Amended, read third time, sent to House 1251 Senate 19940330 Read second time, notice of general amendments 1251 Senate 19940324 Recalled from Committee, 06 placed on Calendar 1251 Senate 19940310 Introduced, read first time, 06 referred to CommitteeView additional legislative information at the LPITS web site.
(A443, R546, S1251)
AN ACT TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 12-45-75, SO AS TO AUTHORIZE THE GOVERNING BODY OF A COUNTY BY ORDINANCE TO ALLOW INSTALLMENT PAYMENTS OF ALL NONESCROWED AD VALOREM TAXES ON REAL PROPERTY LOCATED IN THE COUNTY AND TO AUTHORIZE THE GOVERNING BODY OF A COUNTY BY ORDINANCE TO PROVIDE A DISCOUNT ON ALL AD VALOREM TAXES ON REAL PROPERTY LOCATED IN THE COUNTY WHICH ARE PAID IN ADVANCE OF THE DUE DATE.
Be it enacted by the General Assembly of the State of South Carolina:
Installments, discounts authorized
SECTION 1. Chapter 45, Title 12 of the 1976 Code is amended by adding:
"Section 12-45-75. (A) The governing body of a county may by ordinance allow a taxpayer to elect to pay all ad valorem taxes on real property located in the county in installments. No installment election is allowed for taxes paid through an escrow account.
The ordinance must specify the installment due dates and it may provide for installments due and payable before January fifteenth, but the final installment due date must be January fifteenth. The ordinance may provide for a service charge of not more than two dollars on installment payments. For purposes of payment and collection, these service charges are deemed property taxes. The ordinance may not provide penalties for late installments.
(B) The governing body of a county may by ordinance provide a discount on all ad valorem taxes on real property located in the county paid in advance of the January fifteenth due date. The ordinance may provide a range of discounts that vary according to the length of the prepayment period."
SECTION 2. This act takes effect upon approval by the Governor.
Approved the 16th day of June, 1994.