Current Status Introducing Body:Senate Bill Number:428 Primary Sponsor:Moore Committee Number:06 Type of Legislation:JR Subject:Tax payments due on January 1993 15 Residing Body:Senate Current Committee:Finance Computer Document Number:428 Introduced Date:19930216 Last History Body:Senate Last History Date:19930216 Last History Type:Introduced, read first time, referred to Committee Scope of Legislation:Statewide All Sponsors:Moore Type of Legislation:Joint Resolution
Bill Body Date Action Description CMN Leg Involved
____ ______ ____________ ______________________________ ___ ____________
428 Senate 19930216 Introduced, read first time, 06
referred to Committee
View additional legislative information at the LPITS web site.
TO AUTHORIZE THE COUNTY TREASURER TO ACCEPT THE UNITED STATES POSTMARK OR THE ATTESTATION OF THE APPROPRIATE POSTAL OFFICIAL AS TO THE DATE A PAYMENT WAS MAILED FOR TAX PAYMENTS THAT WERE DUE ON JANUARY 15, 1993.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Notwithstanding the provisions of Section 12-45-180 of the 1976 Code of Laws, relating to payment of ad valorem property taxes by mail, the county treasurer is granted the discretion to rely on the United States postmark to determine the date for a mailed payment or to rely on an attestation of the local postmaster or other appropriate postal official that a payment was received by the postal service prior to midnight January 15, 1993. No penalty for late payment shall be assessed if the county treasurer determines the tax payment was timely mailed.
SECTION 2. This act takes effect upon approval by the Governor and is applicable for tax payments due on or before January 15, 1993.