South Carolina General Assembly
110th Session, 1993-1994
Journal of the Senate

Thursday, January 20, 1994

(Statewide Session)

Indicates Matter Stricken
Indicates New Matter

The Senate assembled at 11:00 A.M., the hour to which it stood adjourned and was called to order by the PRESIDENT Pro Tempore.

A quorum being present the proceedings were opened with a devotion by the Chaplain as follows:

Dearly beloved, hear a word from St. Paul to the Romans, as he speaks to every age (Romans NIV 12:2):

"Do not conform any longer to the pattern

of this world, but be transformed by the

renewing of your mind. Then you will be

able to test and approve what God's will

is... His good, pleasing and perfect will."
Let us pray.

Our Father, we require so much of our leaders. We make them the "focus of our national hopes and anxieties". "When the hopes are fulfilled, we applaud and forget"... "When the anxieties persist, we criticize and remember."

In the hour of our country's need, we pray for divine guidance upon all our public servants... whether in high or lower places of responsibility.

In our democratic system where we rejoice in our freedom to speak our minds, grant us, as individual citizens, the grace to pray for our leaders... even as we send in to them our opinions and criticisms of public policy.

So, for us all, we pray... "renew our minds"... in the Name of the Lord of Lords.

Amen.

The PRESIDENT called for Petitions, Memorials, Presentments of Grand Juries and such like papers.

MESSAGE FROM THE GOVERNOR

STATE OF SOUTH CAROLINA

OFFICE OF THE GOVERNOR

January 5, 1994
Mr. President and Members of the Senate:

I am transmitting herewith an appointment for confirmation. This appointment is made with the "advice and consent of the Senate," and is, therefore, submitted for your consideration.

Respectfully,
Carroll A. Campbell, Jr.

Statewide Appointment

Reappointment, Member, Interagency Council on Hunger and Nutrition, with term to commence April 1, 1993, and to expire April 1, 1997:

5th Congressional District:

Ms. Carolyn P. Tolson, 525 Briarwood Road, Lancaster, S.C. 29720

Referred to the General Committee.

Motion Adopted

On motion of Senator STILWELL, with unanimous consent, Senators HOLLAND, COURTNEY and JACKSON were granted leave to attend a meeting of the Public Service Commission Screening Committee and they were to be notified of any roll call votes and be counted in any quorum calls.

Doctor of the Day

Senator McCONNELL introduced Dr. Bartolo Barone of Charleston, S.C., Doctor of the Day.

RECALLED, AMENDED AND ADOPTED

S. 1013 -- Senator Mitchell: A CONCURRENT RESOLUTION TO CONGRATULATE MISS KIMBERLY AIKEN OF COLUMBIA UPON BEING CHOSEN MISS AMERICA 1994 AND TO EXTEND AN INVITATION TO MISS AIKEN TO ADDRESS A JOINT SESSION OF THE GENERAL ASSEMBLY.

On motion of Senator COURSON, with unanimous consent, the Concurrent Resolution was recalled from the Committee on Invitations.

On motion of Senator COURSON, the Concurrent Resolution was taken up for immediate consideration.

Senator COURSON proposed the following amendment (1013R001.JEC), which was adopted:

Amend the title, as and if amended, on line 14, after the word "ASSEMBLY ", by inserting the following:

/ AT 10:30 A.M. ON THURSDAY, MARCH 3, 1994 /

Amend the resolution further, on page 2, line 41, by striking the line in its entirety and inserting the following:

/ 10:30 A.M. on Thursday, March 3, 1994. /

Amend title to conform.

Senator COURSON explained the amendment.

The Concurrent Resolution was adopted, as amended.

INTRODUCTION OF BILLS AND RESOLUTIONS

The following were introduced:

S. 1068 -- Senator Waldrep: A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 1-11-750 SO AS TO PROVIDE THAT THE MEMBERS AND RETIRED MEMBERS OF GOVERNING BODIES OF ENTITIES WHOSE EMPLOYEES AND RETIREES ARE ELIGIBLE FOR STATE HEALTH AND DENTAL INSURANCE COVERAGE ARE DEEMED EMPLOYEES FOR PURPOSES OF THESE INSURANCE PLANS.

Read the first time and referred to the Committee on Finance.

S. 1069 -- Senators Waldrep, Stilwell and Hayes: A BILL TO AMEND SECTION 62-3-803, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE STATUTE OF LIMITATIONS ON THE PRESENTATION OF CLAIMS AGAINST A DECEDENT'S ESTATE, SO AS TO PROVIDE THAT THE PROVISIONS OF THE SECTION DO NOT PREVENT THE INSTITUTION OF ANY PROCEEDING TO ESTABLISH THE LIABILITY OF THE DECEDENT OR THE PERSONAL REPRESENTATIVE IN ORDER TO ASCERTAIN THE DAMAGED PARTY'S RIGHT TO EITHER UNDERINSURED MOTORIST INSURANCE BENEFITS OR UNINSURED MOTORIST INSURANCE BENEFITS.

Read the first time and referred to the Committee on Judiciary.

S. 1070 -- Senators Holland, Moore, Russell, Land, J. Verne Smith and Washington: A BILL TO AMEND SECTION 58-9-570, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO FACTORS WHICH THE PUBLIC SERVICE COMMISSION MUST CONSIDER IN DETERMINING RATES FOR TELEPHONE COMPANIES, SO AS TO PROVIDE THAT, UNDER CERTAIN CONDITIONS, THE COMMISSION MAY ADOPT ANY ALTERNATIVE REGULATORY PLAN THE COMMISSION CONSIDERS APPROPRIATE AND IN THE PUBLIC INTEREST UPON DETERMINING THAT A TELEPHONE UTILITY IS SUBJECT TO COMPETITION WITH RESPECT TO A PARTICULAR SERVICE OR WITH RESPECT TO ITS SERVICES GENERALLY.

Read the first time and referred to the Committee on Judiciary.

S. 1071 -- Senator Bryan: A BILL TO AMEND SECTION 40-43-360, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO DEFINITIONS UNDER THE PHARMACY ACT INCLUDING THE DEFINITION OF "PRACTITIONER" AS ONE LICENSED TO PRESCRIBE DRUGS, SO AS TO INCLUDE PHYSICIANS' ASSISTANTS AND THERAPEUTICALLY CERTIFIED OPTOMETRISTS.

Read the first time and referred to the Committee on Medical Affairs.

S. 1072 -- Senators Moore, Setzler and Ryberg: A BILL TO AMEND SECTION 7-7-40, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO VOTING PRECINCTS IN AIKEN COUNTY, SO AS TO REDESIGNATE AND ADD NEW PRECINCTS, PROVIDE THAT THE PRECINCTS ARE AS SHOWN ON AN OFFICIAL MAP ON FILE WITH THE DIVISION OF RESEARCH AND STATISTICAL SERVICES OF THE STATE BUDGET AND CONTROL BOARD, AND PROVIDE THAT THE POLLING PLACES FOR THE PRECINCTS MUST BE ESTABLISHED BY THE AIKEN COUNTY BOARD OF ELECTIONS AND REGISTRATION WITH THE APPROVAL OF A MAJORITY OF THE AIKEN COUNTY LEGISLATIVE DELEGATION.

S. 1072--Ordered to a Second and Third Reading

On motion of Senator MOORE, S. 1072 was ordered to receive a second and third reading on the next two consecutive legislative days.

Read the first time and ordered placed on the local and uncontested Calendar without reference.

S. 1073 -- Senators Wilson, Ryberg, Lander, Courson, Cork, Giese, Setzler, Williams and Matthews: A SENATE RESOLUTION EXPRESSING THE SYMPATHY OF THE MEMBERS OF THE SENATE TO THE FAMILY AND MANY FRIENDS OF THE LATE DR. H. COOPER BLACK, JR.

The Senate Resolution was adopted.

S. 1074 -- Senators Wilson, Setzler, Gregory, Giese, Rose, Ryberg, Thomas, Richter, Peeler, Courson, Courtney, Martin, Cork, McConnell, Mescher, Russell and Stilwell: A SENATE RESOLUTION EXPRESSING THE SYMPATHY OF THE MEMBERS OF THE SENATE TO THE FAMILY AND MANY FRIENDS OF THE LATE JESSE LEVI RISH OF WEST COLUMBIA IN LEXINGTON COUNTY.

The Senate Resolution was adopted.

S. 1075 -- Senators Wilson, Ryberg, Lander and Setzler: A SENATE RESOLUTION EXPRESSING THE SYMPATHY OF THE MEMBERS OF THE SENATE TO THE FAMILY AND MANY FRIENDS OF THE LATE JERRY RYAN PRICE, SR., OF WEST COLUMBIA IN LEXINGTON COUNTY.

The Senate Resolution was adopted.

S. 1076 -- Senators Patterson and Wilson: A BILL TO AMEND SECTION 12-37-220, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO ALLOW THE CREDIT TO BE CLAIMED WHEN THE TAXPAYER CREATES ONE HUNDRED FIFTY OR MORE JOBS SUBSTANTIALLY EQUIVALENT TO THE CURRENT MINIMUM REQUIREMENT OF SEVENTY-FIVE FULL-TIME JOBS AND TO DEFINE "SUBSTANTIALLY EQUIVALENT".

Read the first time and referred to the Committee on Finance.

S. 1077 -- Senators Patterson and Wilson: A BILL TO AMEND SECTION 55-11-500, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO DEFINITIONS FOR PURPOSES OF STATE FUNDING OF AIR CARRIER HUB TERMINAL FACILITIES, SO AS TO EXTEND THE DEFINITION OF AIR CARRIER HUB TERMINAL FACILITY TO A FACILITY WITH AT LEAST FIVE COMMON CARRIER DEPARTING CARGO AND AIR FREIGHT FLIGHTS A DAY AT LEAST FIVE DAYS EACH WEEK.

Read the first time and referred to the Committee on Finance.

H. 4536 -- Reps. Rudnick, Cobb-Hunter, G. Brown, Richardson, Felder, Kennedy, Kinon, Harwell, McLeod and Waites: A CONCURRENT RESOLUTION EXPRESSING SYMPATHY FOR THE CITIZENS OF SOUTHERN CALIFORNIA WITH REGARD TO THE DEVASTATION CAUSED BY THE EARTHQUAKE OF JANUARY 17, 1994.

On immediate consideration, the Concurrent Resolution was adopted, ordered returned to the House.

H. 4537 -- Reps. Rudnick, G. Brown, McKay, Cobb-Hunter, Kinon, Baxley, Harwell, Richardson, Kennedy, Felder, McLeod and Waites: A CONCURRENT RESOLUTION EXPRESSING THE SORROW OF THE MEMBERS OF THE GENERAL ASSEMBLY AT THE DEATH OF VIRGINIA KELLEY, THE MOTHER OF PRESIDENT CLINTON, AND EXTENDING SYMPATHY TO MRS. KELLEY'S FAMILY AND COUNTLESS FRIENDS AND ADMIRERS.

On immediate consideration, the Concurrent Resolution was adopted, ordered returned to the House.

H. 3569 -- Reps. Graham, Klauber, Trotter, Simrill, Cato, Marchbanks, A. Young, Quinn, Haskins, Harrison, Cooper, P. Harris, Wofford, Gamble, Townsend, H. Brown, Littlejohn, Kelley, Robinson, Wright, Meacham, Wilkins, Vaughn, Farr, Allison, Fair, Lanford, Stuart, Baker, Davenport, Stone, Corning, J. Wilder, Hutson and Walker: A BILL TO PROVIDE FOR THE DISQUALIFICATION OF HOMOSEXUAL AND BISEXUAL PERSONS FROM SERVICE IN THE SOUTH CAROLINA NATIONAL GUARD AND THE SOUTH CAROLINA STATE GUARD, PROVIDE FOR THE SEPARATION FROM SERVICE OF SUCH PERSONS, AND PROVIDE FOR RELATED MATTERS.

Read the first time and referred to the General Committee.

H. 4499 -- Reps. Harwell, McLeod, G. Brown, McKay, Hines, Baxley, Neilson, Canty, Neal, Askins and Houck: A BILL TO AMEND SECTION 49-29-230, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE DESIGNATION OF SCENIC RIVERS, SO AS TO DESIGNATE A PORTION OF THE LYNCHES RIVER.

Read the first time and referred to the Committee on Agriculture and Natural Resources.

REPORTS OF STANDING COMMITTEE

Senator COURSON from the Committee on Invitations polled out H. 4438 favorable:

H. 4438 -- Invitations and Memorial Resolutions Committee: A CONCURRENT RESOLUTION INVITING THE HONORABLE BRUCE THIESEN, NATIONAL COMMANDER OF THE AMERICAN LEGION, TO ADDRESS THE GENERAL ASSEMBLY IN JOINT SESSION AT 12:00 NOON ON WEDNESDAY, MARCH 23, 1994.

Poll of the Invitations Committee on H. 4438

Ayes 8; Nays 0; Not Voting 1; Abstention 1

AYES

Courson Peeler Wilson
Matthews Thomas Patterson
O'Dell Passailaigue

TOTAL--8

NAYS

TOTAL--0

NOT VOTING

Russell

TOTAL--1

ABSTENTION

Stilwell

TOTAL--1

Ordered for consideration tomorrow.

Invitations Accepted

Senator COURSON from the Committee on Invitations submitted a favorable report on:

An invitation from S.C. Chamber of Commerce to attend a reception at the Capital City Club on Tuesday, February 1, 1994, from 6:00 until 8:00 P.M.

Poll of the Invitations Committee

Ayes 8; Nays 0; Not Voting 2

AYES

Courson Peeler Wilson
Matthews Thomas Patterson
Stilwell Passailaigue

TOTAL--8

NAYS

TOTAL--0

NOT VOTING

Russell O'Dell

TOTAL--2

Senator COURSON from the Committee on Invitations submitted a favorable report on:

An invitation from Probate Judges' Association of S.C. to attend a breakfast and reception at the (breakfast) State House lower lobby and the Marriott Hotel (reception) on Wednesday, February 2, 1994, from 8:30 until 10:00 A.M. (for breakfast) and 6:00 until 7:00 P.M. (for reception).

Poll of the Invitations Committee

Ayes 8; Nays 0; Not Voting 2

AYES

Courson Peeler Wilson
Matthews Thomas Patterson
Stilwell Passailaigue

TOTAL--8

NAYS

TOTAL--0

NOT VOTING

Russell O'Dell

TOTAL--2

Senator COURSON from the Committee on Invitations submitted a favorable report on:

An invitation from S.C. School Boards Association to attend a luncheon at the Moore Bldg. (Fairgrounds) on Wednesday, February 2, 1994, at 1:30 P.M. or immediately upon adjournment.

Poll of the Invitations Committee

Ayes 8; Nays 0; Not Voting 2

AYES

Courson Peeler Wilson
Matthews Thomas Patterson
Stilwell Passailaigue

TOTAL--8

NAYS

TOTAL--0

NOT VOTING

Russell O'Dell

TOTAL--2

Senator COURSON from the Committee on Invitations submitted a favorable report on:

An invitation from S.C. Travel and Tourism to attend a reception at the Sheraton Hotel on Wednesday, February 2, 1994, from 7:00 until 9:00 P.M.

Poll of the Invitations Committee

Ayes 8; Nays 0; Not Voting 2

AYES

Courson Peeler Wilson
Matthews Thomas Patterson
Stilwell Passailaigue

TOTAL--8

NAYS

TOTAL--0

NOT VOTING

Russell O'Dell

TOTAL--2

CONCURRENCE

S. 703 -- Senator Reese: A BILL TO AMEND SECTION 50-25-1330, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO WATERCRAFT MOTOR RESTRICTIONS ON LAKE H. TAYLOR BLALOCK, SO AS TO REVISE THE MOTOR HORSEPOWER RESTRICTION APPLICABLE TO PONTOON BOATS GREATER THAN SIXTEEN FEET IN LENGTH FROM THIRTY-FIVE TO FORTY.

The House returned the Bill with amendments.

On motion of Senator REESE, the Senate concurred in the House amendments and a message was sent to the House accordingly. Ordered that the title be changed to that of an Act and the Act enrolled for Ratification.

HOUSE CONCURRENCE

S. 1014 -- Senators McConnell, Saleeby, Moore and Russell: A CONCURRENT RESOLUTION TO FIX 12:00 NOON ON WEDNESDAY, FEBRUARY 2, 1994, AS THE TIME FOR ELECTING A SUCCESSOR TO A CERTAIN JUDGE OF THE FIFTH JUDICIAL CIRCUIT WHOSE UNEXPIRED TERM EXPIRES JUNE 30, 1994; TO ELECT A SUCCESSOR TO A CERTAIN JUDGE OF THE AT-LARGE CIRCUIT, SEAT 2 WHOSE UNEXPIRED TERM EXPIRES JUNE 30, 1997; TO ELECT A SUCCESSOR TO A CERTAIN JUDGE OF THE THIRD JUDICIAL CIRCUIT WHOSE TERM EXPIRES JUNE 30, 1994; TO ELECT A SUCCESSOR TO A CERTAIN JUDGE OF THE FOURTH JUDICIAL CIRCUIT WHOSE TERM EXPIRES JUNE 30, 1994; TO ELECT A SUCCESSOR TO A CERTAIN JUDGE OF THE FIFTH JUDICIAL CIRCUIT WHOSE TERM EXPIRES JUNE 30, 1994; TO ELECT A SUCCESSOR TO A CERTAIN JUDGE OF THE SEVENTH JUDICIAL CIRCUIT WHOSE TERM EXPIRES JUNE 30, 1994; TO ELECT A SUCCESSOR TO A CERTAIN JUDGE OF THE EIGHTH JUDICIAL CIRCUIT WHOSE TERM EXPIRES JUNE 30, 1994; TO ELECT A SUCCESSOR TO A CERTAIN JUDGE OF THE NINTH JUDICIAL CIRCUIT WHOSE TERM EXPIRES JUNE 30, 1994; TO ELECT A SUCCESSOR TO A CERTAIN JUDGE OF THE ELEVENTH JUDICIAL CIRCUIT WHOSE TERM EXPIRES JUNE 30, 1994; TO ELECT A SUCCESSOR TO A CERTAIN JUDGE OF THE ELEVENTH JUDICIAL CIRCUIT WHOSE TERM EXPIRES JUNE 30, 1994; TO ELECT A SUCCESSOR TO A CERTAIN JUDGE OF THE TWELFTH JUDICIAL CIRCUIT WHOSE TERM EXPIRES JUNE 30, 1994; TO ELECT A SUCCESSOR TO A CERTAIN JUDGE OF THE THIRTEENTH JUDICIAL CIRCUIT WHOSE TERM EXPIRES JUNE 30, 1994; AND TO ELECT A SUCCESSOR TO A CERTAIN JUDGE OF THE FOURTEENTH JUDICIAL CIRCUIT WHOSE TERM EXPIRES JUNE 30, 1994, AND TO ELECT THE MEMBERS OF THE OLD EXCHANGE BUILDING COMMISSION WHOSE TERMS EXPIRE IN 1994.

Returned with concurrence.

Received as information.

THE SENATE PROCEEDED TO A CALL OF THE UNCONTESTED LOCAL AND STATEWIDE CALENDAR.

ORDERED ENROLLED FOR RATIFICATION

The following Bill was read the third time and having received three readings in both Houses, it was ordered that the title be changed to that of an Act and enrolled for Ratification:

H. 4287 -- Reps. J. Bailey, Barber, Harrell, Fulmer, Hallman, Whipper, Breeland, Gonzales, R. Young and Holt: A BILL TO AMEND SECTION 54-15-40, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE COMMISSIONERS OF PILOTAGE FOR THE PORT OF CHARLESTON AND THEIR APPOINTMENT, TERMS, AND VACANCIES, SO AS TO INCREASE THE MEMBERSHIP OF THE COMMISSIONERS OF PILOTAGE FROM FIVE TO SIX.

(By prior motion of Senator PASSAILAIGUE, with unanimous consent)

SECOND READING BILLS

WITH NOTICE OF GENERAL AMENDMENTS

The following Bill and Joint Resolution having been read the second time with notice of general amendments were ordered placed on the third reading Calendar:

S. 604 -- Senator Hayes: A BILL TO AMEND SECTION 12-37-220, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO ALLOW A GOVERNING BODY OF A MUNICIPALITY BY ORDINANCE TO EXEMPT FROM MUNICIPAL AD VALOREM TAX FOR NOT MORE THAN FIVE YEARS PROPERTY LOCATED IN THE MUNICIPALITY RECEIVING THE FIVE-YEAR EXEMPTION FROM COUNTY AD VALOREM TAXES AS NEW CORPORATE HEADQUARTERS, CORPORATE OFFICE FACILITIES, DISTRIBUTION FACILITIES, RESEARCH AND DEVELOPMENT FACILITIES, AND ADDITIONS TO SUCH FACILITIES, AND TO PROVIDE THAT THIS EXEMPTION FIRST IS ALLOWED WHEN THE STATE CONSTITUTION IS AMENDED SO AS TO AUTHORIZE THE EXEMPTION.

S. 850 -- Senators Rose, McConnell, Passailaigue and Mescher: A JOINT RESOLUTION PROPOSING AN AMENDMENT TO SECTION 5, ARTICLE X OF THE CONSTITUTION OF SOUTH CAROLINA, 1895, RELATING TO FINANCE AND TAXATION, BY AMENDING SECTION 5, SO AS TO PROVIDE THAT ANY TAX, SUBSIDY, OR
CHARGE WHICH IS ESTABLISHED, FIXED, LAID, OR LEVIED BY THE GENERAL ASSEMBLY MUST BE USED SOLEY FOR THE PURPOSE TO WHICH THE PROCEEDS OF THE TAX OR CHARGE WERE STATED TO BE APPLIED AT THE TIME THE LEGISLATION WAS PASSED AND FOR NO OTHER PURPOSE, UNLESS TWO-THIRDS OF BOTH HOUSES OF THE GENERAL ASSEMBLY STATE OTHERWISE.

Senator LEATHERMAN explained the Resolution.

AMENDED, READ THE SECOND TIME

WITH NOTICE OF GENERAL AMENDMENTS

S. 346 -- Senator Giese: A BILL TO AMEND SECTION 12-37-250, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE HOMESTEAD PROPERTY TAX EXEMPTION, SO AS TO DELETE THE DATE BY WHICH LIFE ESTATES CREATED OTHER THAN BY WILL ARE OTHERWISE ELIGIBLE FOR THE EXEMPTION.

The Senate proceeded to a consideration of the Bill. The question being the adoption of the amendment proposed by the Committee on Finance.

The Finance Committee proposed the following amendment (JIC\5366HC.94), which was adopted:

Amend the bill, as and if amended, page 1, by striking SECTION 2 and inserting:

/SECTION 2. Upon approval by the Governor, this act is effective for taxable years beginning after 1992./

Amend title to conform.

There being no further amendments, the Bill was read the second time and ordered placed on the third reading Calendar with notice of general amendments.

AMENDED, READ THE SECOND TIME

WITH NOTICE OF GENERAL AMENDMENTS

S. 505 -- Senator Rose: A BILL TO AMEND ARTICLE 3, CHAPTER 5, TITLE 17, CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 17-5-130 SO AS TO PROVIDE FOR THE AUTHORITY OF A COUNTY CORONER TO AUTHORIZE REMOVAL OF A DEAD BODY WHEN A COUNTY DOES NOT HAVE A MEDICAL EXAMINER COMMISSION; AND TO AMEND SECTION 17-5-300, RELATING TO UNAUTHORIZED REMOVAL OF A DEAD BODY, SO AS TO PROVIDE THAT THE AUTHORIZATION FOR THE REMOVAL OF A BODY MUST BE OBTAINED FROM A COUNTY CORONER WHEN A COUNTY DOES NOT HAVE A MEDICAL EXAMINER COMMISSION.

The Senate proceeded to a consideration of the Bill. The question being the adoption of the amendment proposed by the Committee on Judiciary.

The Judiciary Committee proposed the following amendment (JUD505.001), which was adopted:

Amend the bill, as and if amended, page 1, in SECTION 1, by striking lines 26 through 29 in their entirety and inserting therein the following:

/ SECTION 1. Article 1, Chapter 5, Title 17 of the 1976 Code is amended by adding an appropriately numbered section to read:

"Section 17-5-___. In counties of the State / .

Amend title to conform.

There being no further amendments, the Bill was read the second time and ordered placed on the third reading Calendar with notice of general amendments.

AMENDED, READ THE SECOND TIME

WITH NOTICE OF GENERAL AMENDMENTS

S. 666 -- Senator Land: A BILL TO AMEND SECTION 12-7-435, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO DEDUCTIONS FROM SOUTH CAROLINA TAXABLE INCOME FOR PURPOSES OF THE STATE INCOME TAX, SO AS TO CLARIFY THE RETIREMENT INCOME EXCLUSION FOR SURVIVING SPOUSES; TO AMEND SECTION 12-7-437, RELATING TO THE DEDUCTION FROM TAXABLE INCOME OF A PORTION OF NET LONG-TERM CAPITAL GAIN, SO AS TO PROVIDE THAT THE DEDUCTION APPLIES TO NET CAPITAL GAIN; TO AMEND SECTION 12-7-1120, RELATING TO ALLOCATION OF INCOME, SO AS TO CLARIFY THE ALLOCATION OF DIVIDENDS OF SUBCHAPTER S CORPORATIONS; TO AMEND SECTION 12-7-1260, RELATING TO THE EMPLOYER'S CAPITAL EXPENDITURE CHILD CARE CREDIT, SO AS TO LIMIT THE CREDIT TO EMPLOYERS OF SOUTH CAROLINA RESIDENTS AND TO CAPITAL EXPENDITURES MADE IN THIS STATE; TO AMEND SECTION 12-7-1640, AS AMENDED, RELATING TO THE TIME FOR FILING INCOME TAX RETURNS, SO AS TO PROVIDE THAT ANY TAX DUE MUST BE PAID AT THE TIME THE RETURN IS FILED WITHOUT REGARD TO ANY EXTENSION; AND TO AMEND SECTION 12-7-2419, RELATING TO THE ELDERCARE TRUST FUND CHECKOFF, SO AS TO CLARIFY THAT THE CHECKOFF APPLIES ONLY TO INDIVIDUAL INCOME TAX RETURNS.

The Senate proceeded to a consideration of the Bill. The question being the adoption of the amendment proposed by the Committee on Finance.

The Finance Committee proposed the following amendment (JIC\5379HC.94), which was adopted:

Amend the bill, as and if amended, by striking all after the enacting words and inserting:

/SECTION 1. Section 12-7-435(k)(5) of the 1976 Code, as added by Act 171 of 1991, is amended to read:

"(5) The deduction allowed by this item extends to the taxpayer's surviving spouse and, to the extent the surviving spouse receives retirement income attributable to the deceased spouse, applies in the same manner that the deduction applied to the deceased spouse. If the surviving spouse also has another retirement income, an additional retirement exclusion is allowed."

SECTION 2. Subsections (A), (B), and (C) of Section 12-7-1260 of the 1976 Code, as added by Act 189 of 1989, are amended to read:

"(A) A taxpayer who employs persons who are residents of this State in any capacity may claim as a credit against his state income tax, bank tax, or premium tax liability an amount equal to fifty percent of his capital expenditures in this State but no more than one hundred thousand dollars for costs incurred in establishing a child care program for his employees. A credit claimed under this section, but not used or available for use in a taxable year, may be carried forward for the next ten taxable years from the close of the tax year in which the expenditures are made until the amount of the credit is taken.

(B) For purposes of this section, `expenditures for costs incurred in establishing a child care program' includes, but is not limited to, expenditures, including mortgage or lease payments, for playground and classroom equipment, kitchen appliances, cooking equipment, and real property, including improvements in this State. The program and operation of the program must meet the licensing, registration, or certification standards prescribed by law.

(C) The taxpayer under subsection (A) also is allowed as a credit against his state income tax, bank tax, or premium tax liability an amount not exceeding fifty percent of the child care payments incurred by the taxpayer to operate a child care program for his employees in this State, or made directly to licensed or registered independent child care facilities in the name of and for the benefit of an employee in this State of the taxpayer, which employee's children are kept at the facility during the employee's working hours. The payment may not exceed the amount charged to other children of like age and abilities of individuals not employed by the taxpayer. The credits allowed by this subsection may not exceed a maximum of three thousand dollars for each employee.

Where an employee in this State chooses to utilize the provisions of this subsection which authorize direct payments to licensed child care facilities not operated by the employer, expenses attendant to the organization and administration of such a direct payment program incurred in the first year are also considered start-up expenses or expenditures for establishing a child care program for purposes of the fifty percent tax credit for start-up expenses authorized by subsection (A)."

SECTION 3. Section 12-7-1640 of the 1976 Code, as last amended by Act 361 of 1992, is further amended by adding at the end:

"Any tax shown to be due on a return required pursuant to this chapter must be paid at the time the return is filed, without regard to any extension of time granted for filing the return."

SECTION 4. Section 12-7-2419 of the 1976 Code, as added by Act 501 of 1992, is amended to read:

"Section 12-7-2419. (A) Each taxpayer individual required to file a state income tax return who desires to contribute to the Eldercare Trust Fund of South Carolina as created by Section 43-21-160 may designate the contribution on the appropriate state individual income tax form. The contribution may not decrease the income tax liability of any taxpayer and may be made by reducing the income tax refund of any taxpayer by the amount designated or by accepting additional payment from the taxpayer by the amount designated, whichever is appropriate.

(B) All South Carolina individual income tax return forms must contain a designation for a contribution to the Eldercare Trust Fund of South Carolina. The instructions accompanying income tax forms must contain a description of the purpose for which the Eldercare Trust Fund was established and the use of monies from the income tax contribution. Contributions of other amounts may be made directly to the Eldercare Trust Fund.

(C) Taxpayers who are entitled to refunds shall have the refunds reduced by the amount designated by the taxpayer. The commission department shall determine annually the total amount so designated, plus the amount received in excess payments and shall report the total amount to the South Carolina Commission on Aging Division on Aging, Office of the Governor. The commission department shall transfer the total amount to the Eldercare Trust Fund at the earliest possible time.

(D) The incremental cost of administration of the contribution must be paid by the trust fund from amounts received pursuant to this section."

SECTION 5. This act takes effect upon approval by the Governor./

Amend title to conform.

Senator PASSAILAIGUE explained the amendment.

There being no further amendments, the Bill was read the second time and ordered placed on the third reading Calendar with notice of general amendments.

AMENDED, READ THE SECOND TIME

WITH NOTICE OF GENERAL AMENDMENTS

S. 743 -- Senators Land and Setzler: A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTIONS 12-4-755 AND 12-4-770 SO AS TO PROVIDE FOR THE APPEAL OF A PROPERTY TAX EXEMPTION DENIAL TO THE SOUTH CAROLINA TAX COMMISSION AND PROVIDE THE APPEAL PROCEDURE AND PROVIDE FOR THE APPEAL PROCEDURE FOR AN APPEAL OF A PROPOSED PROPERTY TAX ASSESSMENT TO THE COMMISSION FOR PROPERTY ORIGINALLY ASSESSED BY THE COMMISSION; TO AMEND THE 1976 CODE BY ADDING SECTION 12-39-65 SO AS TO PROVIDE THE METHOD OF APPRAISING CERTAIN PERSONAL PROPERTY OF BUSINESSES AND OTHER ENTITIES UNDER THE JURISDICTION OF THE COUNTY AUDITOR; TO AMEND THE 1976 CODE BY ADDING SECTION 12-37-120 SO AS TO REQUIRE THE ASSESSED VALUE OF PROPERTY TO BE ROUNDED TO THE NEAREST TEN DOLLARS; TO AMEND SECTION 12-4-310, AS AMENDED, RELATING TO THE DUTIES OF THE TAX COMMISSION, SO AS TO REQUIRE IT TO REMIT REVENUES COLLECTED TO THE STATE TREASURER AT LEAST ONCE A WEEK OR AS SOON AFTER RECEIPT AS PRACTICABLE; TO AMEND SECTION 12-4-320, RELATING TO THE POWERS OF THE TAX COMMISSION, SO AS TO AUTHORIZE IT TO PRESCRIBE TEMPORARY RULES FOR FILING, PAYMENT, AND EXTENSIONS IN CASE OF DAMAGE BY OPERATION BY NATURAL FORCES; TO AMEND SECTION 12-4-330, RELATING TO WITNESSES BEFORE THE TAX COMMISSION, SO AS TO PROVIDE THAT OUT-OF-STATE APPRAISERS APPEARING BEFORE THE COMMISSION DO NOT HAVE TO BE LICENSED OR CERTIFIED IN THIS STATE; TO AMEND SECTION 12-4-720, RELATING TO FILING PROPERTY TAX EXEMPTION APPLICATIONS, SO AS TO REVISE CERTAIN APPLICATIONS; TO AMEND SECTION 12-37-220, OF THE 1976 CODE, AS AMENDED, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO STANDARDIZE AT TWO VEHICLES THE MOTOR VEHICLE EXEMPTION FOR DISABLED VETERANS, MEDAL OF HONOR RECIPIENTS, PERSONS CONFINED TO WHEELCHAIRS, AND FORMER POW'S, TO DELETE AN OBSOLETE PROVISION RELATING TO NO SITUS PERSONAL PROPERTY AND TO EXEMPT FURNISHINGS AND FIXTURES IN TIME-SHARE UNITS; TO AMEND SECTION 12-37-800, AS AMENDED, RELATING TO THE PENALTY FOR FAILURE TO MAKE A PROPERTY TAX RETURN, SO AS TO PROVIDE A PENALTY EQUAL TO TWENTY-FIVE PERCENT OF THE TAX DUE FOR MAKING A FALSE RETURN; TO AMEND SECTION 12-37-930, RELATING TO VALUATION OF PROPERTY FOR PURPOSES OF THE PROPERTY TAX, SO AS TO PROVIDE THAT "GROSS CAPITALIZED COST" INCLUDES PROPERTY EXPENSED UNDER SECTION 179 OF THE INTERNAL REVENUE CODE OF 1986; TO AMEND SECTION 12-37-2725, RELATING TO REFUNDS OF PERSONAL PROPERTY TAXES PAID ON LICENSED MOTOR VEHICLES, SO AS TO ALLOW A REFUND WHEN A VEHICLE OWNER BECOMES A LEGAL RESIDENT OF ANOTHER STATE AND REGISTERS THE VEHICLE IN THE NEW STATE; TO AMEND SECTION 12-43-335, RELATING TO THE CLASSIFICATION OF MERCHANTS' PROPERTY FOR PURPOSES OF THE PROPERTY TAX, SO AS TO REVISE THE CLASSIFICATIONS AND ADD CLASSIFICATIONS FOR PROPERTY OF MANUFACTURERS, RAILROADS, PRIVATE CARLINES, AIRLINES, WATER, POWER, TELEPHONE, CABLE TELEVISION, SEWER, AND PIPELINE COMPANIES; AND TO AMEND ACT 168 OF 1991, RELATING TO TAXATION, SO AS TO DEFINE "CORPORATION" FOR THE PURPOSES OF THE ALLOWANCE OF THE FIVE-YEAR PROPERTY TAX ABATEMENT ALLOWED A CORPORATION WHICH ACQUIRED EIGHT OR MORE EXISTING TEXTILE MANUFACTURING FACILITIES, AND DELETE A REFERENCE TO COUNTY IN CALCULATING THE REQUIRED NUMBER OF EMPLOYEES TO OBTAIN THE ABATEMENT.

The Senate proceeded to a consideration of the Bill. The question being the adoption of the amendment proposed by the Committee on Finance.

The Finance Committee proposed the following amendment (JIC\5380HC.94), which was adopted:

Amend the bill, as and if amended, by striking all after the enacting words and inserting:

/SECTION 1. Article 7, Chapter 4, Title 12 of the 1976 Code is amended by adding:

"Section 12-4-755. (A) A taxpayer or his representative may appeal an exemption denial on property owned by the taxpayer. The taxpayer or his representative must give written notice of the appeal to the department within thirty days from the date of the mailing of the proposed denial. All grounds for appeal must be set forth in the notice. Upon receipt of the taxpayer's written notice of appeal, the department shall schedule a hearing for the appeal. No issue or ground may be considered by the department which is not set out in the appeal notice.

(B) After hearing the appeal, the department shall issue a written finding and send copies of the finding to the taxpayer or his representative and the county auditor. The finding to the county auditor is the order for entry upon the assessment rolls of the county as exempt or taxable property.

Section 12-4-770. A taxpayer who disagrees with a proposed assessment of his property made by the property tax division of the department may appeal to the department by giving written notice of the appeal within thirty days of the date of the mailing of the proposed assessment. The original of the notice of appeal must be delivered to the commission chairman and must contain all issues and grounds for the appeal. Any issues and grounds that are not published or contained in the notice of appeal may not be considered by the department in hearing the appeal. The notice of appeal must contain the valuation and assessment which the owner considers to be the fair market value and assessment of the property."

SECTION 2. Article 1, Chapter 37, Title 12 of the 1976 Code is amended by adding:

"Section 12-37-120. In the calculation of the assessed value of property subject to property tax, the result must be rounded to the nearest ten dollars and this rounded amount is deemed the assessed value of the property."

SECTION 3. Chapter 39, Title 12 of the 1976 Code is amended by adding:

"Section 12-39-65. For the purpose of appraising and assessing personal property of businesses and other entities under the jurisdiction of the county auditor, the county auditor shall follow the classification of the most recent Standard Industrial Classification Manual, Bureau of The Budget, as follows:

(1) Division A - Major Groups, 01, 02, 07, 08, 09, unless exempt;

(2) Division H - Major Groups, 60, 61, 62, 63, 64, 65, 66, 67, unless exempt;

(3) Division 1 - Major Group, 70, 80, 81, 82, 83, 84, 86, 87, 88, 89, unless exempt."

SECTION 4. Section 12-4-320 of the 1976 Code, as added by Act 50 of 1991, is amended by adding:

"(6) if damage by natural forces occurs as defined in Section 12-9-310, prescribe temporary rules including, but not limited to, the filing of returns, payment of taxes, and extensions of due dates."

SECTION 5. Section 12-4-330 of the 1976 Code, as added by Act 50 of 1991, is amended by adding a new subsection to read:

"(E) Out-of-state appraisers serving as witnesses are not required to be licensed or certified in this State. For purposes of this section, out-of-state appraisers are defined as appraisers with a business address outside of this State."

SECTION 6. Section 12-4-720(A) of the 1976 Code, as added by Act 50 of 1991, is amended to read:

"(A) Applications for property exemptions must be filed as follows:

(1) Except as otherwise provided in items (2) and (3) of this subsection, any tax-exempt property owner or property owner whose property may qualify for property exemption shall file an application for exemption with the commission department between January first and April fifteenth of the first year for which the exemption is claimed.

(2) Owners of property exempt under Section 12-37-220A(7) and (8), and B(17) B(32), (33), and (34) shall file an annual application for exemption before the sixteenth last day of the fourth month after the close of the accounting period regularly employed by the taxpayer for income tax purposes in accordance with Chapter 7 of this title.

(3) Owners of property exempt under Section 12-37-220B(26) and (27) and churches which own motor vehicles shall file an application for exemption within sixty days before or within thirty days after the date on which the motor vehicle was registered or the registration renewal date.

Thereafter, except as provided in item (2), the owner is not required to file an additional application, unless there is a change in the status of the property as reported on the initial application or unless requesting an exemption for property which was not included on the initial or subsequent application."

SECTION 7. (A) Items (3), (17), (26), (27), and (29) of Section 12-37-220B of the 1976 Code, as last amended by Section 200, Act 181 of 1993, are further amended to read:

"(3) One Two personal motor vehicle vehicles owned or leased by any disabled veteran designated by the veteran for which special license tags have been issued by the Department of Revenue and Taxation under the provisions of Sections 56-3-1110 to 56-3-1130 or, in lieu of the license, if the veteran has a certificate signed by the county service officer or the Veterans Administration of the total and permanent disability which must be filed with the Department of Revenue and Taxation.

(17) Personal property in transit with `no situs' status as defined in Article 7 of Chapter 37 of Title 12 and subject to the record keeping requirements and penalties prescribed in that article shall not be subject to ad valorem taxation. Reserved.

(26) All Two personal motor vehicles owned by recipients of the Medal of Honor for which special license tags have been issued by the Department of Revenue and Taxation under the provisions of Article 16 of Chapter 3 of Title 56 shall be exempt from state, county, and municipal taxes.

(27) All Two personal motor vehicles, owned or issued either solely or jointly by persons required to use wheelchairs, for which special license tags have been issued by the Department of Revenue and Taxation under the provisions of Section 56-3-1910, are exempt from state, county, and municipal taxes.

(29) One Two personal motor vehicle vehicles or truck trucks, not exceeding three-quarter ton, owned or leased by and licensed and registered in the name of any member or former member of the armed forces who was a prisoner of war (POW) in World War I, World War II, the Korean Conflict, or the Vietnam Conflict and who is a legal resident of this State, for which motor vehicle or truck a special tag has been issued by the Department of Revenue and Taxation in accordance with the provisions of Sections 56-3-1150 and 56-3-1160, is exempt from state, county, and municipal taxes. This exemption also extends to the surviving spouse of a qualified former POW for the lifetime or until the remarriage of the surviving spouse."

(B) Section 12-37-220B of the 1976 Code is amended by adding an appropriately numbered item to read:

"( ) Property exempt under subsection A(5) of this section when located in a time-share unit."

SECTION 8. Section 12-37-800 of the 1976 Code, as last amended by Act 344 of 1988, is further amended to read:

"Section 12-37-800. (A) If a person fails to list the real or personal property he is required by law to list to be listed in any one year, the value of the property may be charged against him the person for taxation with a ten percent penalty added, and the taxes and penalty collected as in other cases. Upon good cause shown, the commission may waive or reduce the penalty charged in this section on property required to be listed with the commission.

(B) In lieu of any other penalty, a person who intentionally makes a false return, wilfully attempts to understate tax liability, or recklessly or intentionally disregards applicable rules or regulations must be assessed a penalty equal to twenty-five percent of the taxes due.

(C) Upon good cause shown, the department may waive or reduce the penalty imposed pursuant to this section."

SECTION 9. The penultimate paragraph of Section 12-37-930 of the 1976 Code is amended to read:

"In no event should may the original cost be reduced more than eighty percent. In the year of acquisition, depreciation shall be is allowed as if the property were owned for the full year. The term `original cost' shall mean means gross capitalized cost, including property on which the taxpayer made the election allowed pursuant to Section 179 of the Internal Revenue Code of 1986, as shown by the taxpayer's records for income tax purposes."

SECTION 10. Section 12-37-2725 of the 1976 Code, as last amended by Section 215 of Act 181 of 1993 and Part II, Section WW, Act 164 of 1993 is further amended to read:

"Section 12-37-2725. When the title to a licensed vehicle is transferred, or the owner of the vehicle becomes a legal resident of another state and registers the vehicle in the new state of residence, the license plate and registration certificate issued the transferor may be returned for cancellation. The license plate and registration certificate must be delivered to the auditor of the county of the vehicle's registration and tax payment. A request for cancellation must be made in writing to the auditor upon forms approved by the Department of Revenue and Taxation. The auditor, upon receipt of the license plate, registration certificate, and the request for cancellation, shall order and the treasurer shall issue a credit or refund of property taxes paid by the transferor on the vehicle. The amount of the refund of credit is that proportion of the tax paid that is equal to that proportion of the complete months remaining in that tax year. The auditor, within five days thereafter, shall deliver the license plate, registration certificate, and the written request for cancellation to the Department of Revenue and Taxation. Upon receipt, the department shall cancel the license plate and registration certificate and may not reissue the same."

SECTION 11. Section 12-43-335 of the 1976 Code, as last amended by Section 224, Act 181 of 1993, is further amended to read:

"Section 12-43-335. For the purpose of assessing property of merchants and related businesses, as provided by Section 12-37-970, the Department of Revenue and Taxation shall follow the classifications of the Standard Industrial Classification Manual, Bureau of the Budget, 1987 edition, as set out below:
1. Division C;
2. Division E, Major Group 48, except numbers 481 and 482;
3. Division F;
4. Division G;
5. Division I, Major Groups 72, 73, 75, 76, 78, and 79.

(A) For the purpose of assessing property of merchants and related businesses, as provided by Section 12-37-970, the department shall follow the classifications of the most recent Standard Industrial Classification Manual, Bureau of the Budget, as follows:

(1) Division C;

(2) Division E, Major Group 41, except number 414

Major Group 42, except number 4213

Major Group 44, except number 444

Major Group 45, except number 451

Major Group 47

Major Group 48, except numbers 481, 482, 484

Major Group 49, except numbers 491, 493, 494, 4952;

(3) Division F;

(4) Division G;

(5) Division I; Major Groups 72, 73, 75, 76, 78, and 79;

(6) Division K.

(B) For the purpose of assessing property of manufacturers as provided in Section 12-4-540(A), the department shall follow the classifications set out in Division B and Division D of the most recent Standard Industrial Classification Manual, Bureau of the Budget; however, establishments which publish newspapers, books, and periodicals which do not have facilities for printing or which do not actually print their publications are not classified as manufacturers, notwithstanding the provisions of Division D, Major Group 27, relating to printing, publishing, and allied industries.

(C) For the purpose of assessing property of railroads, private carlines, airlines, water, power, telephone, cable television, sewer and pipeline companies, as provided in Section 12-4-540(A), the department shall follow the Division E classification of the most recent Standard Industrial Classification Manual, Bureau of the Budget, as follows:

(1) Major Group 40;

(2) Major Group 41, except numbers 411, 412, 413, 415, and 417;

(3) Major Group 42, except numbers 4212, 4214, 4215, 422, and 423;

(4) Major Group 44, except numbers 441, 442, 443, 448, and 449;

(5) Major Group 45, except numbers 452 and 458;

(6) Major Group 46;

(7) Major Group 48, except numbers 483 and 489;

(8) Major Group 49, except numbers 492, 4953, 4959, 496, and 497."

SECTION 12. Section 17(A) of Act 168 of 1991 is amended to read:

"(A) A corporation which acquires eight or more existing textile manufacturing facilities in South Carolina which employed at the time of acquisition a total of three thousand, five hundred or more employees located in a county of this State may receive the five-year abatement pursuant to Section 12-37-220A(7) of the 1976 Code from the time of acquisition. For purposes of this item acquisition means asset transactions which are arms-length and includes new capital. For purposes of this section `corporation' means a single corporation or an `affiliated group' of corporations as defined in Section 1504 of the Internal Revenue Code of 1986, as amended, which may acquire such facilities pursuant to a single transaction. This section also applies to wholly-owned subsidiaries of the corporation which may have acquired any of the eight textile manufacturing facilities from the corporation in a tax-free transaction pursuant to Section 351 of the Internal Revenue Code of 1986, as amended."

SECTION 13. This act takes effect upon approval by the Governor./

Amend title to conform.

Senator LEATHERMAN explained the amendment.

There being no further amendments, the Bill was read the second time and ordered placed on the third reading Calendar with notice of general amendments.

PRESIDENT PRESIDES

At 11:30 A.M., the PRESIDENT assumed the Chair.

SECOND READING BILLS

The following Bills and Joint Resolutions having been read the second time were ordered placed on the third reading Calendar:

S. 1035 -- Senator Reese: A BILL TO AMEND ACT 761 OF 1964, RELATING TO THE CREATION OF THE ARKWRIGHT AREA FIRE DISTRICT, SO AS TO INCREASE THE BOARD OF FIRE CONTROL FOR THE DISTRICT TO FIVE MEMBERS.

S. 1035--Ordered to a Third Reading

On motion of Senator REESE, S. 1035 was ordered to receive a third reading on Friday, January 21, 1994.

S. 605 -- Senator Hayes: A JOINT RESOLUTION PROPOSING AN AMENDMENT TO SECTION 3, ARTICLE X OF THE CONSTITUTION OF SOUTH CAROLINA, 1895, RELATING TO PROPERTY EXEMPT FROM AD VALOREM TAXATION, SO AS TO PERMIT A MUNICIPAL GOVERNING BODY TO EXEMPT FROM MUNICIPAL AD VALOREM TAXES FOR NOT MORE THAN FIVE YEARS ALL NEW CORPORATE HEADQUARTERS, CORPORATE OFFICE FACILITIES, DISTRIBUTION FACILITIES, AND ADDITIONS TO SUCH FACILITIES LOCATED IN THE MUNICIPALITY, AND TO AUTHORIZE A SIMILAR EXEMPTION FOR ALL NEW ENTERPRISES ENGAGED IN RESEARCH AND DEVELOPMENT ACTIVITIES AND ADDITIONS TO SUCH ENTERPRISES LOCATED IN THE MUNICIPALITY AND TO PROVIDE THAT THESE EXEMPTIONS ARE SUBJECT TO THOSE TERMS AND CONDITIONS THAT THE GENERAL ASSEMBLY MAY PROVIDE BY LAW.

Senator HAYES explained the Resolution.

S. 674 -- Senator Land: A BILL TO AMEND SECTION 12-36-90, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE DEFINITION OF GROSS PROCEEDS OF SALES FOR PURPOSES OF THE SALES AND USE TAX, SO AS TO PROVIDE THAT GROSS PROCEEDS DO NOT INCLUDE THAT PORTION OF A CHARGE SUBJECT TO AND USE TAX ATTRIBUTABLE TO THE COST SET BY STATUTE FOR A GOVERNMENTAL LICENSE OR PERMIT.

Senator PASSAILAIGUE explained the Bill.

S. 881 -- Senator Passailaigue: A BILL TO AMEND ARTICLE 7, CHAPTER 54 OF TITLE 12, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE REVOCATION OF PROFESSIONAL LICENSES BY THE SOUTH CAROLINA TAX COMMISSION FOR FAILURE TO MAKE TAX RETURNS AND PAY TAXES, SO AS TO LIMIT THE APPLICATION OF THE REVOCATION TO PERSONS SO LICENSED WHO AGREED TO PROVIDE GOODS AND SERVICES TO STATE AND LOCAL GOVERNMENT AGENCIES, TO LIMIT THE CERTIFICATION REQUIRED OF PERSONS APPLYING OR REAPPLYING FOR A RIGHT OR LICENSE TO CONDUCT A TRADE, BUSINESS, OR PROFESSION TO PERSONS FURNISHING GOODS OR SERVICES TO A STATE OR LOCAL GOVERNMENT AGENCY AND TO LIMIT THE NONRENEWAL, NONISSUE, AND NONEXTENSION OF THE LICENSE OR PERMIT HELD BY A PERSON FAILING TO FILE OR PAY TAXES TO THOSE LICENSEES OR PERMITTEES WHO HAVE AGREED TO PROVIDE GOODS AND SERVICES TO THE AGENCY ISSUING THE LICENSE OR PERMIT, AND TO CONFORM THE LANGUAGE OF THE ARTICLE TO THE RESTRUCTURING ACT; AND TO AMEND SECTION 61-3-425, RELATING TO THE PROHIBITION ON USING, RENEWING, OR TRANSFERRING BEER, WINE, AND ALCOHOLIC BEVERAGE LICENSES AND PERMITS WITHOUT A SIGNED STATEMENT FROM THE SOUTH CAROLINA TAX COMMISSION AND THE INTERNAL REVENUE SERVICE THAT THE APPLICANT DOES NOT OWE DELINQUENT TAXES, SO AS TO CONFORM THE SECTION TO THE RESTRUCTURING ACT.

Senator LEATHERMAN explained the Bill.

H. 3601 -- Reps. Spearman, White and McAbee: A BILL TO AMEND SECTION 12-7-1220, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE TARGETED JOBS INCOME TAX CREDIT, SO AS TO PROVIDE THAT COUNTIES WITH A POPULATION LESS THAN TWENTY THOUSAND ACCORDING TO THE 1990 UNITED STATES CENSUS ARE CONSIDERED LESS DEVELOPED COUNTIES FOR PURPOSES OF THE CREDIT AMOUNT ALLOWED.

S. 1065 -- Finance Committee: A BILL TO AMEND SECTION 12-36-2120, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO SALES TAX EXEMPTIONS, SO AS TO EXEMPT THE SALE OF TANGIBLE PERSONAL PROPERTY SOLD TO CHARITABLE HOSPITALS PREDOMINANTLY SERVING CHILDREN WHICH ARE ALSO EXEMPT FROM THE PROPERTY TAX, WHERE CARE IS PROVIDED WITHOUT CHARGE TO THE PATIENT.

S. 1065--Ordered to a Third Reading

On motion of Senator PASSAILAIGUE, with unanimous consent, S. 1065 was ordered to receive a third reading on Friday, January 21, 1994.

S. 1066 -- Senator Leatherman: A JOINT RESOLUTION TO PROVIDE THAT THE SCHOOL DAY OF DECEMBER 9, 1993, MISSED BY THE STUDENTS OF SOUTHSIDE MIDDLE SCHOOL, FLORENCE CAREER CENTER, AND SOUTH FLORENCE HIGH SCHOOL OF FLORENCE SCHOOL DISTRICT ONE IN FLORENCE COUNTY WHEN THESE SCHOOLS WERE CLOSED DUE TO WATER PROBLEMS ARE EXEMPTED FROM THE MAKE-UP REQUIREMENT OF THE DEFINED MINIMUM PLAN THAT FULL SCHOOL DAYS MISSED DUE TO EXTREME WEATHER OR OTHER CIRCUMSTANCES BE MADE UP.

S. 1066--Ordered to a Third Reading

On motion of Senator LEATHERMAN, with unanimous consent, S. 1066 was ordered to receive a third reading on Friday, January 21, 1994.

S. 1067 -- Senator Waldrep: A BILL TO AMEND SECTION 30-5-10, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO REGISTERS OF MESNE CONVEYANCES, SO AS TO ADD ANDERSON COUNTY TO THE LIST OF COUNTIES WHICH HAVE A REGISTER OF MESNE CONVEYANCES; AND TO AMEND SECTION 30-5-12, AS AMENDED, RELATING TO THE APPOINTMENT OF REGISTERS OF MESNE CONVEYANCES, SO AS TO ADD ANDERSON COUNTY TO THE LIST OF COUNTIES WHICH SHALL APPOINT THE REGISTER OF MESNE CONVEYANCES FOR ITS COUNTY PURSUANT TO THE TERMS AND CONDITIONS AS IT MAY AGREE UPON.

AMENDED, READ THE SECOND TIME

S. 115 -- Senators Giese, Passailaigue, Glover and Rose: A BILL TO AMEND SECTION 12-7-1260, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO INCOME TAX CREDITS FOR EMPLOYERS FOR CHILD CARE PROGRAMS, SO AS TO INCLUDE ADULT CARE.

The Senate proceeded to a consideration of the Bill. The question being the adoption of the amendment proposed by the Committee on Finance.

The Finance Committee proposed the following amendment (JIC\5373HC.94), which was adopted:

Amend the bill, as and if amended, by striking Section 12-7-1260(A), as contained in SECTION 1, page 1, and inserting:

/(A) A taxpayer who employs persons in any capacity may claim as a credit against his state income tax, bank tax, or premium tax liability an amount equal to fifty percent of his capital expenditures, but no more than one hundred thousand dollars, for costs incurred in establishing a child or adult care program for his the taxpayer's employees. A credit claimed under this section, but not used or available for use in a taxable year, may be carried forward for the next ten taxable years from the close of the tax year in which the expenditures are made until the amount of the credit is taken./

Amend further, page 3, by striking SECTION 2 and inserting:

/SECTION 2. The credits allowed by the amendment to Section 12-7-1260 of the 1976 Code in Section 1 of this act only apply to expenditures made after 1994./

Amend title to conform.

There being no further amendments, the Bill was read the second time and ordered placed on the third reading Calendar.

AMENDED, READ THE SECOND TIME

S. 277 -- Senators Wilson, Stilwell, Bryan and Setzler: A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 12-21-385 SO AS TO EXEMPT FROM THE DOCUMENTARY STAMP TAX REAL ESTATE TRANSFERS MADE PURSUANT TO AN ORDER OF THE FAMILY COURT.

The Senate proceeded to a consideration of the Bill. The question being the adoption of the amendment proposed by the Committee on Finance.

The Finance Committee proposed the following amendment (JIC\5372HC.94), which was adopted:

Amend the bill, as and if amended, by striking Section 12-21-385, as contained in SECTION 1, page 1, and inserting:

/Section 12-21-385. Deeds transferring real estate to a spouse or former spouse pursuant to an order of the family court are exempt from the tax imposed pursuant to Section 12-21-380. A clerk of court or register of mesne conveyances may record these deeds without revenue stamps affixed and without penalty./

Amend title to conform.

There being no further amendments, the Bill was read the second time and ordered placed on the third reading Calendar.

AMENDED, READ THE SECOND TIME

S. 547 -- Senators Lander, Giese, Greg Smith and Mitchell: A BILL TO AMEND SECTION 12-37-220, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO LIMIT THE EXEMPTION ALLOWED FOR PERSONAL MOTOR VEHICLES OF PERSONS REQUIRED TO USE WHEELCHAIRS TO ONE MOTOR VEHICLE AND TO DELETE SURPLUS LANGUAGE.

The Senate proceeded to a consideration of the Bill. The question being the adoption of the amendment proposed by the Committee on Finance.

The Finance Committee proposed the following amendment (JIC\5378HC.94), which was adopted:

Amend the bill, as and if amended, by striking all after the enacting words and inserting:

/SECTION 1. Section 12-37-220(B)(27) of the 1976 Code, as last amended by Section 200, Act 181 of 1993, is further amended to read:

"(27) All Two personal motor vehicles, owned or issued either solely or jointly by persons required to use wheelchairs, for which special license tags have been issued by the Department of Revenue and Taxation under the provisions of Section 56-3-1910, are exempt from state, county, and municipal taxes."

SECTION 2. This act takes effect July 1, 1994, and applies with respect to motor vehicles registered after June 30, 1994./

Amend title to conform.

Senator PASSAILAIGUE explained the amendment.

Senator J. VERNE SMITH proposed the following amendment (547R001.JVS), which was adopted:

Amend the bill, as and if amended, page 1, line 15, by striking the word /" ONE "/ and inserting the word /" TWO "/

Amend title to conform.

Senator J. VERNE SMITH explained the amendment.

There being no further amendments, the Bill was read the second time and ordered placed on the third reading Calendar.

AMENDED, READ THE SECOND TIME

S. 699 -- Senator Land: A BILL TO AMEND SECTION 12-7-1220, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE TARGETED JOBS TAX CREDIT, SO AS TO PROVIDE TERMS AND CONDITIONS UNDER WHICH THE CREDITS MAY BE USED BY A SUCCESSOR CORPORATION FOLLOWING A MERGER, CONSOLIDATION, OR REORGANIZATION WHERE TAX ATTRIBUTES SURVIVE; AND TO AMEND THE 1976 CODE BY ADDING SECTION 12-7-1645 SO AS TO AUTHORIZE THE FILING OF A CONSOLIDATED CORPORATE INCOME TAX RETURN AND TO PROVIDE THE TERMS AND CONDITIONS UNDER WHICH SUCH RETURNS MAY BE FILED.

The Senate proceeded to a consideration of the Bill. The question being the adoption of the amendment proposed by the Committee on Finance.

The Finance Committee proposed the following amendment (JIC\5371HC.94), which was adopted:

Amend the bill, as and if amended, by inserting before the enacting words:

/Whereas, the General Assembly has enacted various income tax credits, including the jobs tax credit, as inducements to businesses to locate, expand, or carry on certain activities in this State; and

Whereas, many businesses operate through more than one corporation, including parent and subsidiary and commonly owned sister corporations; and

Whereas, the intent of the General Assembly was that, if such a group of corporations file a consolidated income tax return, a credit generated by one member of the group should be allowed to offset the tax liability of other members. Now, therefore,/

Amend further by striking all after the enacting words and inserting:

/SECTION 1. Section 12-7-1220(F) of the 1976 Code, as last amended by Act 170 of 1987, is further amended to read:

"(F) The sale, merger, acquisition, or bankruptcy of a corporation may not create new eligibility in a succeeding corporation, but unused job tax credits may be transferred and continued by a transferee of the corporation. The appropriate commission shall determine whether or not qualifying net increases or decreases have occurred and may require reports, promulgate regulations, and hold hearings needed for substantiation and qualification. The merger, consolidation, or reorganization of a corporation where tax attributes survive does not create new eligibility in a succeeding corporation, but unused job tax credits may be transferred and continued by the succeeding corporation. In addition, a corporation may assign its rights to its jobs tax credit to another corporation if it transfers all, or substantially all, of the assets of the corporation or all, or substantially all, of the assets of a trade or business or operating division of a corporation related to the generation of the jobs tax credits to that corporation if the required number of new jobs is maintained for that amount of credit. No corporation is allowed a jobs tax credit if the net employment increase for that corporation falls below ten for a less developed county, eighteen for a moderately developed county, or fifty for a developed county. The Department of Revenue and Taxation or Department of Insurance, as appropriate, shall determine whether or not qualifying net increases or decreases have occurred and may require reports, promulgate regulations, and hold hearings needed for substantiation and qualification."

SECTION 2. Article 13, Chapter 7, Title 12 of the 1976 Code is amended by adding:

"Section 12-7-1645. (A) A consolidated return may be filed for the following corporations:

(1) a parent and substantially controlled subsidiary or subsidiaries;

(2) two or more corporations under substantially the entire control of the same interest.
The terms `substantially controlled' and `substantially the entire control' mean the ownership of at least eighty percent of the total combined voting power of all classes of stock of all corporations that are a party to a consolidated return.

(B) All corporations included in a consolidated return must be subject to tax under Section 12-7-230.

(C) A corporation doing business entirely within this State may consolidate with a corporation doing a multistate business. Two or more corporations doing a multistate business may file a consolidated return.

(D) A consolidated return means a single return for two or more corporations in which income or loss is separately determined as follows:

(1) South Carolina taxable income or loss is computed separately for each corporation;

(2) allocable income is allocated separately for each corporation;

(3) apportionable income or loss is computed utilizing separate apportionment factors for each corporation;

(4) income or loss computed in accordance with items (1) through (3) of this subsection is combined and reported on a single return for the controlled group.

(E) All corporations included in a consolidated return or a combined return must use the same accounting year.

(F) If a corporation which files or is required to file a consolidated return is entitled to one or more income tax credits, including the carryover of unused credits from prior years, the income tax credits may be determined on a consolidated basis. Limitations on credits which refer to the income or the income tax liability of a corporation are deemed to refer to the income or income tax liability of the consolidated group, and credits shall reduce the consolidated group's tax liability regardless of whether or not the corporation entitled to the credit contributed to the tax liability of the consolidated group.

(G) The election to file a consolidated return or separate returns must be made on an original and timely return and may not be changed after the return is filed.

(H) Once an election is made to file a consolidated return, this election must be adhered to until permission is granted by the Department of Revenue and Taxation to file separate returns."

SECTION 3. A. Section 12-7-1250(A) of the 1976 Code is amended to read:

"(A) A corporate taxpayer is allowed as a credit against taxes due pursuant to Section 12-7-230 an amount equal to fifty percent, not to exceed ten thousand dollars annually, of expenses paid or accrued by the taxpayer in building or improving any one infrastructure project. Any unused credit, up to a total amount of thirty thousand dollars, may be carried forward three years."

B. Section 12-7-1250 of the 1976 Code, as last amended by Section 113 of Act 181 of 1993, is further amended by adding:

"(F) A corporation which files or is required to file a consolidated return is entitled to the income tax credit allowed by this section on a consolidated basis. The tax credit may be determined on a consolidated basis regardless of whether or not the corporation entitled to the credit contributed to the tax liability of the consolidated group."

SECTION 4. Section 12-7-430 of the 1976 Code is amended by adding:

"(i) Notwithstanding Section 12 of Act 101 of 1985, Internal Revenue Code Section 7518 applies retroactively to taxable years beginning after 1986 and applies to any taxpayer."

SECTION 5. Upon approval by the Governor, Sections 1 and 2 of this act are effective June 8, 1989. Section 3 of this act is effective for taxable years beginning after 1987. Section 4 takes effect upon approval by the Governor./

Amend title to conform.

Senator PASSAILAIGUE explained the amendment.

There being no further amendments, the Bill was read the second time and ordered placed on the third reading Calendar.

AMENDED, READ THE SECOND TIME

S. 725 -- Senator Hayes: A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTIONS 11-15-610 AND 11-21-90, SO AS TO PROVIDE THAT ANY ISSUER OR ANY PUBLIC AGENCY WHICH IS THE LESSEE OF PROPERTY UNDER A LEASE-PURCHASE FINANCING AGREEMENT MAY ISSUE BONDS FOR THE PURPOSE OF PAYING THE REMAINING AMOUNTS OF RENT TO BECOME PAYABLE PURSUANT TO THIS FINANCING, INCLUDING INTEREST AND ANY REDEMPTION PREMIUM; TO AMEND SECTION 11-15-470 RELATING TO THE MATURITIES OF REFUNDING BONDS, SO AS TO REMOVE THE RESTRICTIONS AS TO MINIMUM PRINCIPAL MATURITY DATES OF REFUNDING BONDS; AND TO AMEND SECTION 11-15-520 RELATING TO THE SALE OF REFUNDING BONDS, SO AS TO DELETE THE REQUIREMENT THAT THESE BONDS BE SOLD ONLY AT PUBLIC SALES AND PROVIDE THAT THE BONDS MAY BE SOLD AT PRIVATE OR PUBLIC SALES AS DETERMINED BY THE GOVERNING BODY OF THE ISSUER.

The Senate proceeded to a consideration of the Bill. The question being the adoption of the amendment proposed by the Committee on Finance.

The Finance Committee proposed the following amendment (PT\22366DW.94), which was adopted:

Amend the bill, as and if amended, by striking SECTION 5.

Renumber sections to conform.

Amend title to conform.

Senator LEATHERMAN explained the amendment.

There being no further amendments, the Bill was read the second time and ordered placed on the third reading Calendar.

AMENDED, READ THE SECOND TIME

S. 741 -- Senators Land and Giese: A BILL TO AMEND CHAPTER 43, TITLE 12 OF THE CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO ASSESSMENT AND EQUALIZATION OF REAL PROPERTY FOR PURPOSES OF PROPERTY TAX, SO AS TO PROVIDE FOR THE COUNTY BOARD OF APPEAL IN MATTERS RELATING TO VALUATION OF PROPERTY AND APPEALS FROM THE FINDING OF THE BOARD TO THE TAX COMMISSION AND TO PROVIDE THE PROCEDURES APPLICABLE TO THESE APPEALS; AND TO AMEND SECTION 12-37-90, RELATING TO THE DUTIES OF THE COUNTY ASSESSOR, SO AS TO PROVIDE ADDITIONAL DUTIES FOR THE ASSESSOR RELATING TO THE KEEPING OF AN APPEAL LOG BOOK AND TAX MAPPING.

The Senate proceeded to a consideration of the Bill. The question being the adoption of the amendment proposed by the Committee on Finance.

The Finance Committee proposed the following amendment (JIC\5377HC.94), which was adopted:

Amend the bill, as and if amended, by striking SECTION 1 and inserting:

/SECTION 1. Chapter 43, Title 12 of the 1976 Code is amended by adding:

"Article 5

Appeals

Section 12-43-510. (A) As used in this article:

(1) `Board' or `board of appeal' means the board for each county established to hear appeals of taxpayers concerning the valuation, assessment, and taxation of their property.

(2) `Assessor' means the county officer or official charged with the duty to assess or value, or both assess and value, real property.

(3) `Taxpayer' means the person instituting the appeal.

(4) `Panel' means a group of three members of the board of appeal.

(B) Each county shall have a board of appeal consisting of from seven to twelve members elected by the governing body of the county. Members shall serve for terms of four years and until their successors are elected and qualify except that of those first elected, the council shall provide for staggered terms. The board shall elect a chairman who may call meetings or hearings for the purpose of hearing appeals from the assessor's office. When in the judgment of the chairman there is a need for additional hearings, he may name panels to hear appeals. The chairman may call hearings for the board or panels as often as he considers necessary. The chairman shall appoint panel chairmen who shall serve at his pleasure. A panel has the same authority as the full board.

(C) If the board does not schedule a hearing within two years of the appeal, then the taxpayer's value is the taxable value contended by the taxpayer for the tax year in question. This rule does not apply if the taxpayer requests a hearing be delayed or rescheduled.

(D) The county shall pay board members mileage at the same rate as other county employees and an amount to attend board or panel meetings of at least fifty dollars a meeting. This subsection does not prohibit the county from paying a greater amount for attending.

(E) If all of the following conditions are met:

(1) a taxpayer has made an appeal to a board;

(2) the hearing of the board is not held until after one or more subsequent assessment dates for the property;

(3) no event has occurred between the date of the assessment being appealed and the date of the hearing which would change the assessment of the property, such as improvements to the property, destruction of part of the property by fire, storm, etc.; and

(4) the person responsible for paying the taxes has not changed between the date of the assessment being appealed and the date of the hearing; then the appeal will be automatically extended to cover those subsequent assessment dates before the hearing.

(F) The term `board' as used in current property tax regulations is considered to mean `board' or `panel' or both as appropriate.

Section 12-43-520. (A) A taxpayer or the assessor may appeal from the finding of the board upon written notice to the Department of Revenue and Taxation within twenty days from the date of the board's finding. The grounds for the appeal must be filed with the board. The board, upon receipt of the notice of appeal, shall deliver a copy of the notice to the assessor or the owner.

(B) Not more than thirty days after receipt of the notice of appeal, the board shall deliver to the department, the assessor, and the taxpayer a certified copy of the proceedings before that board together with the transcript of testimony and exhibits offered to the board. The records must be sent in the following order:

(1) the board's order;

(2) the transcript of the individual hearing before the board;

(3) the assessor's documents submitted to the board as evidence. Each document must be marked sequentially as assessor's Exhibit Number 1, et seq. Identification must occur at the time a document is introduced at the hearing;

(4) the taxpayer's documents submitted to the board as evidence marked in the same manner as the assessor's; and

(5) the taxpayer's appeal letter to the board.
On receipt, the department shall schedule a hearing on the appeal. No issue or matter may be considered by the department that was not first presented to the board. All grounds or exceptions must be set out in the notice of appeal to the department.

(C) The taxpayer or his representative and the assessor or his designee shall attend the hearing and offer argument in support of their respective positions. The board, by representation or otherwise, may attend the hearing and offer argument in support of its findings. The department shall, after considering the argument, record, and evidence issue a written finding. Copies must be transmitted to the taxpayer, the board, the assessor, and the county auditor. The finding to the county auditor is the order for entry upon the assessment rolls or tax duplicate of the county.

(D) Nothing in this section may be construed to prohibit a property owner the right to petition the department for relief on a matter over which the department exercises original jurisdiction."/

Amend title to conform.

Senator LEATHERMAN explained the amendment.

There being no further amendments, the Bill was read the second time and ordered placed on the third reading Calendar.

AMENDED, READ THE SECOND TIME

S. 742 -- Senator Land: A BILL TO AMEND SECTION 12-4-540, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE DUTIES OF THE SOUTH CAROLINA TAX COMMISSION WITH RESPECT TO THE APPRAISAL, ASSESSMENT, AND EQUALIZATION OF CERTAIN BUSINESS PROPERTY FOR PURPOSES OF AD VALOREM TAXATION, SO AS TO PROVIDE THAT THE COMMISSION SHALL PERFORM SUCH FUNCTIONS FOR ONLY THOSE DISTRIBUTION FACILITIES WITH MORE THAN ONE HUNDRED THOUSAND SQUARE FEET OF BUILDING SPACE OR WHICH QUALIFY FOR THE DISTRIBUTION FACILITY EXEMPTION; TO PROVIDE THAT THE COMMISSION SHALL PERFORM THESE FUNCTIONS FOR ENTERPRISES ENGAGED IN RESEARCH AND DEVELOPMENT ACTIVITIES AND TRANSPORTATION COMPANIES FOR HIRE, TO PROVIDE THAT THE VALUE OF PROPERTY ASSESSED BY THE UNIT VALUATION METHOD MUST BE DISTRIBUTED ON THE BASIS OF GROSS INVESTMENT EXCEPT WHERE OTHERWISE STATED, AND TO PROVIDE FOR THE APPRAISAL AND ASSESSMENT OF LEASED PROPERTY.

The Senate proceeded to a consideration of the Bill. The question being the adoption of the amendment proposed by the Committee on Finance.

The Finance Committee proposed the following amendment (JIC\5376HC.94), which was adopted:

Amend the bill, as and if amended, by striking SECTION 1 and inserting:

/SECTION 1. Section 12-4-540 of the 1976 Code, as added by Act 50 of 1991, is amended to read:

"Section 12-4-540. (A) The commission department has the sole responsibility for the appraisal, assessment, and equalization of the taxable values of corporate headquarters, corporate office facilities, and distribution facilities with over one hundred thousand square feet in building space or when the distribution facility qualifies for exemption under Section 12-37-220(B)(32), and enterprises engaged in research and development activities and of the real and personal property owned, used, or leased by the following businesses in the conduct of their business:

(1) manufacturing;

(2) railway;

(3) private carline;

(4) airline;

(5) water, heat, light, and power;

(6) telephone;

(7) cable television;

(8) sewer;

(9) pipeline;

(10) mining;

(11) transportation companies for hire.

In addition, the commission department has the sole responsibility for the appraisal, assessment, and equalization of the taxable values of the personal property of merchants.

(B) Except as otherwise provided, the commission department may use any accepted or recognized valuation method which reflects the property's fair market value, including methods within the unit valuation concept. In assessing railroad transportation property, the commission department shall use the unit valuation concept.

(C) When the unit valuation concept method is used, the value allocated to this State must be distributed to the taxing entities in which the property is situated political subdivisions on a basis of gross investment except as otherwise provided.

(D) Except as otherwise provided, the commission department shall assess all real and personal property, leased or used, to the owner appraise and assess property leased to any taxpayer under its jurisdiction in the name of the lessee, if the lessee has control of the property and is contractually required to pay the tax.

(E) When the commission uses the unit valuation concept, property taxes on all leased and used real and personal property must be paid by the lessee. Whether or not the unit valuation concept is used, an airline or private carlines shall pay property taxes on all leased real and personal property in its control.

(F) If the commission department discovers that property required by law to be returned to the commission department has not been returned, the commission department may value and assess the property. If property has been returned or assessed incorrectly, the commission department may value revalue and assess reassess the property and give notice to the taxpayer of the valuation and assessment. After the expiration of the appeal period, the commission department shall certify the corrected assessment to the county auditor of the county where the property is located."/

Amend title to conform.

Senator LEATHERMAN explained the amendment.

There being no further amendments, the Bill was read the second time and ordered placed on the third reading Calendar.

AMENDED, READ THE SECOND TIME

S. 780 -- Senator Courson: A BILL TO AMEND SECTION 17-13-20, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO CITIZEN ARREST, BY DELETING LANGUAGE RELATING TO EVIL INTENT SO AS TO PROVIDE THAT A CITIZEN'S ARREST MAY BE MADE WHEN A PERSON ENTERS A DWELLING HOUSE ILLEGALLY.

The Senate proceeded to a consideration of the Bill. The question being the adoption of the amendment proposed by the Committee on Judiciary.

The Judiciary Committee proposed the following amendment (JUD780.001), which was adopted:

Amend the bill, as and if amended, page 1, line 29, in Section 17-13-20, as contained in SECTION 1, by striking / illegally / and inserting therein / without express or implied permission / .

Amend title to conform.

There being no further amendments, the Bill was read the second time and ordered placed on the third reading Calendar.

AMENDED, READ THE SECOND TIME

S. 903 -- Senators Hayes, Gregory and Giese: A BILL TO AMEND SECTION 16-13-110(B)(1), CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO PUNISHMENT FOR MULTIPLE OFFENSES OF SHOPLIFTING AS A MISDEMEANOR IN WHICH THE VALUE OF THE SHOPLIFTED MERCHANDISE IS ONE THOUSAND DOLLARS OR LESS, SO AS TO PROVIDE PENALTIES FOR SECOND OR SUBSEQUENT OFFENSES.

The Senate proceeded to a consideration of the Bill. The question being the adoption of the amendment proposed by the Committee on Judiciary.

The Judiciary Committee proposed the following amendment (JUD903.004), which was adopted:

Amend the bill, as and if amended, page 1, by striking all after the enacting words and inserting therein the following:

/ SECTION 1. Section 16-13-110 of the 1976 Code, as last amended by Act 184 of 1993, is further amended to read:

"Section 16-13-110. (A) A person is guilty of shoplifting if he:

(1) takes possession of, carries away, transfers from one person to another or from one area of a store or other retail mercantile establishment to another area, or causes to be carried away or transferred any merchandise displayed, held, stored, or offered for sale by any store or other retail mercantile establishment with the intention of depriving the merchant of the possession, use, or benefit of the merchandise without paying the full retail value;

(2) alters, transfers, or removes any label, price tag marking, indicia of value, or any other markings which aid in determining value affixed to any merchandise displayed, held, stored, or offered for sale in a store or other retail mercantile establishment and attempts to purchase the merchandise personally or in consort with another at less than the full retail value with the intention of depriving the merchant of the full retail value of the merchandise;

(3) transfers any merchandise displayed, held, stored, or offered for sale by any store or other retail mercantile establishment from the container in which it is displayed to any other container with intent to deprive the merchant of the full retail value.

(B) A person who violates the provisions of this section is guilty of a:

(1) misdemeanor triable in magistrate's court and, upon conviction, must be fined not more than five hundred dollars or imprisoned not more than thirty days if the value of the shoplifted merchandise is one thousand dollars or less; and, upon conviction, must:

(a) for a first offense, which is triable in magistrate's court, be fined not more than five hundred dollars or imprisoned not more than thirty days, or both;

(b) for a second offense, be fined in the discretion of the court or imprisoned not more than one year, or both;

(c) for a third or subsequent offense, be fined in the discretion of the court and be imprisoned for a mandatory minimum term of imprisonment of not less than six months nor more than three years, no part of which may be suspended nor probation granted;

(2) felony and, upon conviction, must be fined not more than one thousand dollars or imprisoned not more than five years, or both, if the value of the shoplifted merchandise is more than one thousand dollars but less than five thousand dollars;

(3) felony and, upon conviction, must be fined not more than two thousand dollars or imprisoned not more than ten years, or both, if the value of the shoplifted merchandise is five thousand dollars or more."

SECTION 2. This act takes effect upon approval by the Governor. /

Amend title to conform.

Senator HAYES explained the amendment.

There being no further amendments, the Bill was read the second time and ordered placed on the third reading Calendar.

AMENDED, READ THE SECOND TIME

H. 3922 -- Rep. Sheheen: A BILL TO AMEND SECTION 12-37-220, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO EXTEND THE EXEMPTION ALLOWED NONPROFIT HOUSING CORPORATIONS EXCLUSIVELY PROVIDING BELOW-COST HOUSING FOR HANDICAPPED PERSONS OR BOTH AGED AND HANDICAPPED PERSONS TO NONPROFIT CORPORATIONS EXCLUSIVELY PROVIDING BELOW-COST SUPPORTIVE HOUSING FOR ELDERLY PERSONS OR HOUSEHOLDS AUTHORIZED PURSUANT TO APPROPRIATE FEDERAL LAWS AND TO DELETE OBSOLETE LANGUAGE.

The Senate proceeded to a consideration of the Bill. The question being the adoption of the amendment proposed by the Committee on Finance.

The Finance Committee proposed the following amendment (JIC\5367HC.94), which was adopted:

Amend the bill, as and if amended, page 2, by striking SECTION 2 and inserting:

/SECTION 2. Upon approval by the Governor, this act is effective for taxable years beginning after 1993./

Amend title to conform.

There being no further amendments, the Bill was read the second time and ordered placed on the third reading Calendar.

CARRIED OVER

S. 914 -- Senator Courtney: A BILL TO AMEND SECTION 16-3-740, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO MANDATORY TESTING OF CERTAIN CONVICTED SEX OFFENDERS FOR HUMAN IMMUNODEFICIENCY VIRUS (HIV), SO AS TO PROVIDE THAT THE SOLICITOR SHALL ORDER TESTS FOR SEXUALLY TRANSMITTED DISEASES FOR ANY PERSON CONVICTED OF CERTAIN SEX OFFENSES, AND TO PROVIDE FURTHER THAT UPON THE SOLICITOR'S REQUEST OR UPON THE COURT'S OWN MOTION, THE COURT MAY ORDER TESTS FOR SEXUALLY TRANSMITTED DISEASES FOR ANY PERSON CONVICTED OF A CRIMINAL OFFENSE.

On motion of Senator STILWELL, the Bill was carried over.

H. 3033 -- Reps. Cobb-Hunter, Whipper, Breeland, Inabinett, Waites, Neal, Haskins and Huff: A BILL TO AMEND SECTIONS 16-3-615 AND 16-3-659.1, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO SPOUSAL SEXUAL BATTERY, SO AS TO PROVIDE THAT PROVISIONS GOVERNING THE ADMISSIBILITY OF EVIDENCE CONCERNING A VICTIM'S SEXUAL CONDUCT APPLY IN SPOUSAL SEXUAL BATTERY.

On motion of Senator STILWELL, the Bill was carried over.

H. 3550 -- Reps. McMahand, Stone, R. Smith, Canty, Neilson, Hutson, McLeod, Hines, Cooper, Scott, J. Brown, Beatty, Anderson, Phillips, J. Harris, Baker and Harrell: A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 59-24-60 SO AS TO REQUIRE SCHOOL ADMINISTRATORS TO CONTACT LAW ENFORCEMENT AUTHORITIES WHEN CRIMINAL CONDUCT OCCURS ON SCHOOL PROPERTY OR AT A SCHOOL SANCTIONED OR SPONSORED ACTIVITY.

On motion of Senator STILWELL, the Bill was carried over.

Time Fixed

Senator MOORE moved that when the Senate adjourns on Friday, January 21, 1994, it stand adjourned to meet next Tuesday, January 25, 1994, at 12:00 Noon, which motion was adopted.

ADJOURNMENT

At 12:00 Noon, on motion of Senator MOORE, the Senate adjourned to meet tomorrow at 11:00 A.M.

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