South Carolina General Assembly
110th Session, 1993-1994

Bill 3462


                    Current Status
Introducing Body:               House
Bill Number:                    3462
Ratification Number:            15
Act Number:                     9
Primary Sponsor:                Rudnick
Type of Legislation:            GB
Subject:                        Property taxes, delinquent
Date Bill Passed both Bodies:   19930302
Computer Document Number:       JMG/1001PM.93
Governor's Action:              S
Date of Governor's Action:      19930308
Introduced Date:                19930211
Date of Last Amendment:         19930224
Last History Body:              ------
Last History Date:              19930308
Last History Type:              Act No. 9
Scope of Legislation:           Statewide
All Sponsors:                   Rudnick
                                Huff
                                Sharpe
                                R. Smith
                                Stone
Type of Legislation:            General Bill

History

Bill   Body    Date          Action Description              CMN  Leg Involved
----   ------  ------------  ------------------------------  ---  ------------
3462   ------  19930308      Act No. 9
3462   ------  19930308      Signed by Governor
3462   ------  19930303      Ratified R 15
3462   House   19930302      Concurred in Senate
                             amendment, enrolled for
                             ratification
3462   Senate  19930224      Amended, read third time,
                             returned to House with
                             amendments
3462   Senate  19930223      Read second time, notice of
                             general amendments
3462   Senate  19930218      Introduced, read first time,
                             placed on Calendar without
                             reference
3462   House   19930218      Amended, read third time,
                             sent to Senate
3462   House   19930216      Read second time
3462   House   19930211      Introduced, read first time,
                             placed on Calendar without
                             reference
View additional legislative information at the LPITS web site.


(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

(A9, R15, H3462)

AN ACT TO AMEND SECTION 12-45-180, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO PENALTIES ON DELINQUENT TAXES, SO AS TO ALLOW THE COUNTY TREASURER TO WAIVE PENALTIES UNDER CERTAIN CIRCUMSTANCES.

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

Due dates

SECTION 1. Section 12-45-180 of the 1976 Code, as last amended by Act 335 of 1990, is amended to read:

"Section 12-45-180. When the taxes and assessments or any portion of the taxes and assessments charged against any property or person on the duplicate for the current fiscal year are not paid before the sixteenth day of January or thirty days after the mailing of tax notices, whichever occurs later, the county auditor shall add a penalty of three percent on the county duplicate and the county treasurer shall collect the penalty. If the taxes, assessments, and penalty are not paid before the second day of the next February, an additional penalty of seven percent must be added by the county auditor on the county duplicate and collected by the county treasurer. If the taxes, assessments, and penalties are not paid before the seventeenth day of the next March, an additional penalty of five percent must be added by the county auditor on the county duplicate and collected by the county treasurer. If the taxes, assessments, and penalties are not paid before the seventeenth day of March, the county treasurer shall issue his tax execution to the officer authorized and directed to collect delinquent taxes, assessments, penalties, and costs for their collection as provided in Chapter 51 of this title and they must be collected as required by that chapter. The United States postmark is the determining date for mailed payments. If the county treasurer determines by proper evidence that the mailing of a tax payment was improperly postmarked, and such error results in the imposition of a penalty provided herein, then such penalty imposed herein may be waived by the county treasurer.

If the payment dates required by this section fall on a Saturday, Sunday, or legal holiday, the dates are extended to the end of the second business day immediately following which is not a Saturday, Sunday, or legal holiday."

Time effective

SECTION 2. This act takes effect upon approval by the Governor and applies with respect to taxes due in 1992 and thereafter.

Approved the 8th day of March, 1993.