Current Status Introducing Body:Senate Bill Number:967 Ratification Number:535 Act Number:506 Primary Sponsor:Ryberg Type of Legislation:GB Subject:Mobile homes, redemption after taxes, maximum rent Date Bill Passed both Bodies:19940602 Computer Document Number:967 Governor's Action:S Date of Governor's Action:19940901 Introduced Date:19940111 Date of Last Amendment:19940602 Last History Body:------ Last History Date:19940901 Last History Type:Act No. 506 Scope of Legislation:Statewide All Sponsors:Ryberg Leventis Type of Legislation:General Bill
Bill Body Date Action Description CMN Leg Involved
---- ------ ------------ ------------------------------ --- ------------
967 ------ 19940901 Act No. 506
967 ------ 19940901 Signed by Governor
967 ------ 19940602 Ratified R 535
967 Senate 19940602 Concurred in House amendment,
enrolled for ratification
967 Senate 19940602 The amendment was withdrawn
967 Senate 19940602 Reconsidered vote whereby
amendment proposed by
Senators Passailaigue,
McConnell and Richter was
adopted
967 House 19940602 Returned the Bill to the
Senate
967 Senate 19940602 Requested the House to return
the Bill
967 Senate 19940602 House amendments amended,
returned to House
967 House 19940602 Amended, read third time,
returned with amendment
967 House 19940601 Read second time
967 House 19940519 Recalled from Committee 30
967 House 19940405 Introduced, read first time, 30
referred to Committee
967 Senate 19940404 Read third time, sent to House
967 Senate 19940331 Amended, read second time,
ordered to receive third
reading on Monday, April 4,
1994
967 Senate 19940330 Committee Report: Favorable 06
with amendment
967 Senate 19940111 Introduced, read first time, 06
referred to Committee
967 Senate 19931220 Prefiled, referred to 06
Committee
View additional legislative information at the LPITS web site.
(A506, R535, S967)
AN ACT TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTIONS 12-49-310, 12-49-315, 12-49-320, 12-49-325, 12-49-330, AND 31-17-410 SO AS TO REQUIRE A PERSON APPLYING FOR A TITLE ON A MOBILE OR MANUFACTURED HOME TO FURNISH A COPY OF THE APPLICATION TO THE AUDITOR OF THE COUNTY WHERE THE MOBILE HOME IS TO BE LOCATED AND PROVIDE PENALTIES FOR VIOLATIONS, TO PROVIDE FOR NOTICE TO LIENHOLDERS OF A LEVY AND SALE OF MOBILE OR MANUFACTURED HOMES FOR DELINQUENT TAXES ONLY WHEN THE LIENHOLDER HAS PROVIDED THE TITLE APPLICATION TO THE COUNTY AUDITOR, TO PROVIDE THE FORM FOR THE NOTICE TO LIENHOLDERS, TO PROVIDE THAT SECURITY INTERESTS NOTED ON THE TITLE ARE NOT AFFECTED BY A TAX SALE WITHOUT THE APPROPRIATE NOTICE, TO REQUIRE THE DELINQUENT TAX COLLECTOR TO KEEP A COPY OF EACH LIENHOLDER NOTICE, AND TO PROVIDE FOR THE APPROPRIATE NOTICE TO LIENHOLDER PROVISIONS FOR LIENS CREATED BEFORE JANUARY 1, 1995; TO AMEND SECTIONS 31-17-320, 31-17-350, 31-17-360, 31-17-380, AND 31-17-390, RELATING TO MOVING PERMITS AND LICENSING OF MOBILE HOMES, SO AS TO REQUIRE OWNERS TO HAVE PROOF OF TITLE AND PAID TAXES BEFORE
SUCH HOMES MAY BE LICENSED, MOVED, OR CONNECTED TO ELECTRICAL SERVICE; TO AMEND SECTION 12-49-210, RELATING TO DEFINITIONS, SO AS TO DEFINE "MOBILE OR MANUFACTURED HOME" AND "DELINQUENT TAX COLLECTION"; TO AMEND SECTION 12-49-225, RELATING TO LEVYING ON MOBILE HOMES, SO AS TO CONFORM DEFINITIONS AND PROVIDE FOR THE APPLICATION OF THE SECTION; TO AMEND SECTION 12-49-271, AS AMENDED, RELATING TO NOTICE OF LIENHOLDERS, SO AS TO CONFORM DEFINITIONS AND REVISE OBSOLETE REFERENCES; TO AMEND SECTION 12-49-290, AS AMENDED, RELATING TO RIGHTS OF LIENHOLDERS, SO AS TO LIMIT THE APPLICATION OF ITS PROVISION TO LIENS CREATED BEFORE JANUARY 1, 1995; TO AMEND SECTION 12-43-220, AS AMENDED, RELATING TO CLASSIFICATION AND ASSESSMENT OF PROPERTY FOR PURPOSES OF AD VALOREM TAXATION, SO AS TO PROVIDE A MINIMUM ONE HUNDRED DOLLAR ASSESSED VALUE FOR FOUR PERCENT RESIDENTIAL PROPERTY; TO AMEND SECTION 12-51-95, AS AMENDED, RELATING TO THE REDEMPTION OF MOBILE AND MANUFACTURED HOMES SOLD FOR DELINQUENT TAXES, SO AS TO CONFORM DEFINITIONS; TO AMEND SECTION 12-51-96, RELATING TO REDEMPTIONS OF MOBILE OR MANUFACTURED HOMES, SO AS TO CONFORM DEFINITIONS, PROVIDE FOR REDEMPTION BY A LIENHOLDER, AND PROVIDE A FIXED RENT PAYMENT WHICH MUST BE PAID TO THE TAX SALE PURCHASER; AND TO AMEND SECTION 56-19-240, RELATING TO TITLING OF VEHICLES, SO AS TO REQUIRE AN APPLICATION TO A MOBILE OR MANUFACTURED HOME TO INCLUDE THE ADDRESS OF THE SITE WHERE THE HOME IS TO BE LOCATED IF DIFFERENT FROM THE OWNER'S ADDRESS; AND TO AMEND SECTION 12-36-2120, AS AMENDED, RELATING TO SALES TAX EXEMPTIONS, SO AS TO EXEMPT SUPPLIES AND MACHINERY USED BY GARMENT RENTAL ESTABLISHMENTS.
Be it enacted by the General Assembly of the State of South Carolina:
Mobile homes taxes and liens
SECTION 1. Article 3, Chapter 49, Title 12 of the 1976 Code is amended by adding:
"Section 12-49-310. (A) When a mobile or manufactured home is levied on for taxes by the delinquent tax collector, before proceeding to advertise the home for sale as provided by law, he shall give twenty days' written notice of the levy to the holder of each lien identified on the forms provided to the auditor of the county pursuant to Section 12-49-315 for liens created after December 31, 1994, and to the lienholders contained on the certificate of title held by the South Carolina Department of Revenue and Taxation, Division of Motor Vehicles, for liens created before January 1, 1995. The notice must contain a description of the home levied on, name of the owner of the home, the year for which the taxes were assessed, and a statement of the amount of the taxes with the accrued costs and must be delivered to the lienholder either personally or by certified mail with the return receipt requested to the address obtained by the county pursuant to either Section 12-49-315 or Section 12-49-225.
(B) For giving the notice required pursuant to this section, the delinquent tax collector shall receive the sum of five dollars to be collected as are other costs, fees, and charges and which must be paid by the lienholder receiving the notice.
Section 12-49-315. (A) For liens created after December 31, 1994, a lienholder is entitled to the notice described in Section 12-49-310 only if the notice described in Section 31-17-410 has been provided to the county as required by that section, provided, however, that the requirement of a lienholder or one acting on behalf of a lienholder to provide the information set forth in Section 31-17-410 shall have been met for purposes of this section when the information is sent to the auditor of the county where the home is to be initially located.
(B) The information provided by lienholders pursuant to Section 31-17-410 relates solely to delinquent tax sale notice purposes. For liens created before January 1, 1995, notice to the lienholder must be provided in accordance with the provisions of Section 12-49-225.
Section 12-49-320. The form of notice required by Sections 12-49-310 and 12-49-225 to be given by the delinquent tax collector to the lienholders must in substance be as follows:
Notice is hereby given to as the holder of a certain lien recorded on the title of the below described mobile or manufactured home, that there are now due and unpaid taxes for the year(s) amounting to $ , with accrued costs of , for which a tax execution has been issued and levy made upon the following described mobile or manufactured home owned by and embraced within this lien and that the mobile or manufactured home will be advertised for sale unless the taxes are paid within twenty days from the delivery of this notice as provided by law.
Section 12-49-325. The delinquent tax collector shall keep a copy of each notice given pursuant to Section 12-49-310 on which he shall enter the date the notice was delivered, the method of delivery, and the name and address of the recipient of the notice.
Section 12-49-330. For liens created after December 31, 1994, the rights, interest, and security of any lienholder, who has filed his security interest with the Department of Revenue and Taxation, Division of Motor Vehicles, which security interest is shown on the certificate of title, is in no way affected by a tax sale made pursuant to this chapter unless there has been compliance with the provisions of Section 12-49-310."
Application, penalties
SECTION 2. Article 3, Chapter 17, Title 31 of the 1976 Code is amended by adding:
"Section 31-17-410. (A) Contemporaneously with the submission of an application for title on a mobile or manufactured home as required by Section 56-19-240, the person submitting the application shall provide to the auditor of the county in which a mobile or manufactured home is to be located, a copy of the completed application submitted to the Division of Motor Vehicles of the Department of Revenue and Taxation.
(B) It is unlawful for a person applying for a title for a mobile or manufactured home to fail to provide a copy of the application to the appropriate county auditor. A person who violates the provisions of this section is guilty of a misdemeanor and, upon conviction, must be punished by a fine of not less than one hundred dollars nor more than five hundred dollars, or imprisonment for not more than thirty days."
Relocation
SECTION 3. Section 31-17-320 of the 1976 Code is amended to read:
"Section 31-17-320. (A) Within fifteen days after bringing a mobile home into this State, or the purchase of a mobile home in this State, or the relocation of a mobile home from one county to another within this State, for dwelling purposes, the owner, rental agent, or person in possession shall obtain a license from the governing body of the county or its designated agent hereinafter referred to as licensing agent, in which such mobile home is located.
(B) Before issuing a license for a mobile home to be located in any county in this State, the licensing agent shall require from the person applying for the license either a copy of the certificate of title to the mobile home, or a copy of the completed application submitted to the Division of Motor Vehicles of the South Carolina Department of Revenue and Taxation. Upon the satisfaction of all county licensing requirements, including payment of any licensing fee, the county licensing agent shall give the license applicant a certified copy of the application form, indicating that the licensing requirements have been met.
(C) Before connecting electricity to any mobile home in this State, the electric supplier shall obtain from the owner, rental agent, or person in possession of the mobile home, a copy of the certified license application form indicating that the license fee has been paid, and the electric supplier shall retain a copy of the form in its records."
License
SECTION 4. Section 31-17-350 of the 1976 Code is amended to read:
"Section 31-17-350. If the title to a mobile home is transferred to a new owner, the new owner or his agent shall within fifteen days after the date of such transfer, obtain a new license from the licensing agent of the county in which the mobile home is to be located."
Application
SECTION 5. Section 31-17-360 of the 1976 Code, as amended by Section 509, Act 181 of 1993, is further amended to read:
"Section 31-17-360. If the mobile home is to be relocated, the owner, rental agent, or person in possession, prior to relocation, shall obtain a moving permit from the licensing agent. Before issuing a moving permit, the licensing agent shall require a certificate from the county treasurer that there are no unpaid taxes due on the mobile home and either a copy of the certificate of title to the mobile home, or a copy of the completed application submitted to the Division of Motor Vehicles of the Department of Revenue and Taxation. If the mobile home is to be removed beyond the boundaries of the county, any taxes that have been assessed for that calendar year must be paid in full, and if taxes have not yet been assessed for the calendar year in which the move is being made, the assessor shall provide the county auditor with an assessment and the auditor shall apply the previous year's millage. The county treasurer shall collect the taxes before issuing the requisite certificate to the licensing agent, and upon payment of any taxes, give the permit applicant a receipt showing that all taxes have been paid.
The licensing agent shall promptly notify the present electric supplier that a permit has been issued. The permit required by this section is not required of mobile home dealers when they are moving a mobile home from their sales lot to a customer's lot, but the mobile home dealer is not relieved from obtaining any permit required from the Department of Revenue and Taxation for the relocation."
Tax receipt
SECTION 6. Section 31-17-380 of the 1976 Code is amended to read:
"Section 31-17-380. If the relocation is from one county to another, the owner, rental agent, or person in possession of the mobile home, within fifteen days after his mobile home is relocated, shall submit the moving permit to the licensing agent of the county in which the mobile home is relocated and obtain a new license pursuant to Section 31-17-320. The licensing agent issuing the moving permit shall promptly furnish the licensing agent of the county to which the mobile home is being transported with a copy of the certified license application or permit, a copy of the paid tax receipt from the county from which the home is being moved, and either a copy of the certificate of title or a copy of the completed application submitted to the Division of Motor Vehicles of the Department of Revenue and Taxation."
Auditor
SECTION 7. Section 31-17-390 of the 1976 Code is amended to read:
"Section 31-17-390. A copy of all license applications and moving permits must be furnished to the county assessor and the county auditor within ten days of date of issuance."
Definition
SECTION 8. Items (5) and (6) of Section 12-49-210 of the 1976 Code are amended to read:
"(5) The words `mobile and manufactured home' are defined as provided in Sections 12-43-230(b) and 40-29-20(9).
(6) The words `delinquent tax collector' mean the person in the county charged by law with the collection of delinquent ad valorem taxes."
Notice
SECTION 9. Section 12-49-225 of the 1976 Code is amended to read:
"Section 12-49-225. When a mobile or manufactured home is levied on for taxes by the delinquent tax collector, before proceeding to advertise for sale, the delinquent tax collector shall give twenty days' written notice of the levy to the lienholders contained on the certificate of title held by the Department of Revenue and Taxation. The notice must contain a description of the property levied on and its identifying number, name of the owner and his address, the year or years for which the taxes were assessed, and a statement of the amount of the taxes with the accrued costs and must be delivered to the lienholder either personally or by registered mail with the return receipt requested at the address given on the certificate of title. The procedure provided in this section applies only to liens created before January 1, 1995."
Sale
SECTION 10. Section 12-49-271 of the 1976 Code, as last amended by Section 229, Act 181 of 1993, is further amended to read:
"Section 12-49-271. When the delinquent tax collector receives from the county treasurer a list of delinquent taxpayers pursuant to Section 12-49-225 and the list includes mobile or manufactured homes on which to levy, the delinquent tax collector shall forward to the Department of Revenue and Taxation a form substantially as set out below requesting the name and address of all lienholders shown on the certificate of title. The delinquent tax collector shall not advertise the sale of property without a return of this form:
`To the Department of Revenue and Taxation:
I have been instructed by the county treasurer to levy and sell the following personal property:
Please provide me with the lienholders' names and addresses as shown on the certificate of title:
NAME:
ADDRESS:
DESCRIPTION OF COLLATERAL:
I.D. NUMBER:
LIENHOLDER:
LIENHOLDERS' ADDRESS:'"
Lienholder
SECTION 11. The second paragraph of Section 12-49-290 of the 1976 Code, as last amended by Section 230, Act 181 of 1993, is further amended to read:
"For liens created before January 1, 1995, the right, interest, and security of a lienholder who has filed his security interest with the Department of Revenue and Taxation and which security interest is shown on the certificate of title must in no way be affected by a tax sale made pursuant to this chapter unless the provisions of Section 12-49-225 are complied with."
Minimum assessment
SECTION 12. Section 12-43-220(c) of the 1976 Code, as last amended by Section 219, Act 181 of 1993, is further amended by adding at the end:
"A legal residence qualifying for the four percent assessment ratio provided by this item must have an assessed value of not less than one hundred dollars."
Definition
SECTION 13. Section 12-51-95 of the 1976 Code, as added by Act 647 of 1988, is amended to read:
"Section 12-51-95. Notwithstanding the provisions of Section 12-51-110, the owner or lienholder of any mobile home or manufactured home may redeem the property as provided in Sections 12-51-90, 12-51-100, and 12-51-120. For purposes of this chapter, `mobile or manufactured home' is defined in Section 12-43-230(b) or Section 40-29-20(9), as applicable."
Rental
SECTION 14. Section 12-51-96 of the 1976 Code, as added by Act 647 of 1988, is amended to read:
"Section 12-51-96. In order for the owner of or lienholder on the `mobile home' or `manufactured home' to redeem his property as permitted in Section 12-51-95, the mobile or manufactured home subject to redemption must not be removed from its location at the time of the delinquent tax sale for a period of twelve months from the date of the sale unless the owner is required to move it by the person other than himself who owns the land upon which the mobile or manufactured home is situated. In this event, the owner of the mobile or manufactured home must notify the purchaser and the delinquent tax collector of the new location of the mobile or manufactured home, which new location also must be in this State. If the owner moves the mobile or manufactured home in violation of this section, he is guilty of a misdemeanor and, upon conviction, must be punished by a fine not exceeding one thousand dollars or imprisonment not exceeding one year, or both. In addition to the other requirements and payments necessary for an owner of a mobile or manufactured home to redeem his property after a delinquent tax sale, the defaulting taxpayer or lienholder also must pay rent to the purchaser at the time of redemption an amount not to exceed one-twelfth of the taxes for the last completed property tax year, exclusive of penalties, costs, and interest, for each month between the sale and redemption. However, the monthly rental, when calculated as provided in this section, must not be less than ten dollars. For purposes of this rent calculation, more than one-half of the days in any month counts as a whole month."
Title
SECTION 15. Section 56-19-240 of the 1976 Code is amended by adding at the end:
"(5) In addition to the other information required in an application, the application for title for a mobile or manufactured home must include the address of the site on which the home is to be placed if different from the owner's address."
Sales tax exemption
SECTION 16. (A) Section 12-36-2120(24) of the 1976 Code, as added by Act 612 of 1990, is further amended to read:
"(24) supplies and machinery used by laundries, cleaning, dyeing pressing, or garment or other textile rental establishments in the direct performance of their primary function, but not sales of supplies and machinery used by coin-operated laundromats;"
(B) This section takes effect June 30, 1995.
Time effective
SECTION 17. This act takes effect January 1, 1995, and applies to property taxes going into execution after December 31, 1994.
Approved the 1st day of September, 1994.