South Carolina General Assembly
112th Session, 1997-1998

Bill 3908


                    Current Status

Bill Number:                    3908
Ratification Number:            308
Act Number:                     285
Type of Legislation:            General Bill GB
Introducing Body:               House
Introduced Date:                19970410
Primary Sponsor:                Seithel
All Sponsors:                   Seithel, Breeland, Dantzler,
                                Altman, Campsen, Harrell, Chellis,
                                Inabinett, Limehouse, Whatley,
                                Young-Brickell, Lloyd, Robinson and
                                Clyburn 
Drafted Document Number:        DKA\3990MM.97
Date Bill Passed both Bodies:   19980218
Date of Last Amendment:         19980212
Governor's Action:              S
Date of Governor's Action:      19980407
Subject:                        Property taxes, delinquent;
                                alternative site for sale of, Taxation,
                                Revenue, Gambling, Bingo licenses,
                                Class F

History


Body    Date      Action Description                       Com     Leg Involved
______  ________  _______________________________________  _______ ____________

------  19980423  Act No. A285
------  19980407  Signed by Governor
------  19980401  Ratified R308
House   19980218  Concurred in Senate amendment,
                  enrolled for ratification
Senate  19980212  Amended, read third time,
                  returned to House with amendment
Senate  19980210  Amended, read second time,
                  ordered to third reading
                  with notice of general amendments
Senate  19980210  Committee amendment amended
                  and adopted
Senate  19980204  Committee report: Favorable with         06 SF
                  amendment
Senate  19970522  Introduced, read first time,             06 SF
                  referred to Committee
House   19970521  Read third time, sent to Senate
House   19970520  Amended, read second time
House   19970515  Debate adjourned until
                  Tuesday, 19970520
House   19970514  Debate adjourned until
                  Thursday, 19970515
House   19970513  Debate adjourned until
                  Wednesday, 19970514
House   19970508  Amended
House   19970507  Committee report: Favorable with         25 HJ
                  amendment
House   19970410  Introduced, read first time,             25 HJ
                  referred to Committee


View additional legislative information at the LPITS web site.


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

(A285, R308, H3908)

AN ACT TO AMEND SECTION 12-51-40, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE REQUIREMENTS FOR EXECUTION, LEVY, NOTICE, AND SEIZURE AND SALE IN INSTANCES OF DELINQUENT COUNTY TAXES, SO AS TO CLARIFY THE MEANING OF BEST ADDRESS, TO SPECIFY "RESTRICTED DELIVERY" OF CERTIFIED MAILED NOTICES, AND TO REQUIRE NOTICE TO THE CURRENT OWNER OF RECORD; TO AMEND SECTION 12-51-60, AS AMENDED, RELATING TO PAYMENT BY SUCCESSFUL BIDDER AND DISPOSITION OF PROCEEDS, SO AS TO REQUIRE NOTICE TO THE CURRENT OWNER OF RECORD OF THE PROPERTY; TO AMEND SECTION 12-51-100, RELATING TO REDEMPTION AND REFUND OF PURCHASE PRICE, SO AS TO CONFORM IT TO SECTION 12-51-90; TO AMEND SECTION 12-21-4020, RELATING TO CLASSES OF BINGO, SO AS TO ADD CLASS F REFERRING TO A LICENSEE WHOSE GAME IS STRICTLY FOR CHARITABLE PURPOSES AND RUN BY VOLUNTEERS AND MEETS CERTAIN OTHER REQUIREMENTS AS TO GROSS PROCEEDS, PRIZES, AND NUMBER OF GAMES; TO AMEND SECTION 12-21-4030, RELATING TO ENTRANCE FEES TO BINGO SESSIONS, SO AS TO ALLOW CLASS F LICENSEES TO CHARGE A THREE DOLLAR FEE AND TO EXEMPT ENTRANCE FEES FROM CONSIDERATION AS INCOME FOR PURPOSES OF TAXES OR PRIZE LIMITATIONS; TO AMEND SECTION 12-21-4190, RELATING TO BINGO CARD CHARGES, SO AS TO ALLOW THE DEPARTMENT OF REVENUE TO COLLECT FIVE CENTS FOR EACH DOLLAR OF FACE VALUE FOR A CARD SOLD FOR A CLASS F LICENSEE, TO EXEMPT CLASS C LICENSES FROM THIS CHARGE, AND TO PROVIDE THAT ALL REVENUE FROM BINGO CARD CHARGES ON CLASS F LICENSEES BE DISTRIBUTED PURSUANT TO SECTION 12-21-4200; AND TO PROVIDE VARIOUS EFFECTIVE DATES.

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

Manner of notice to current owner of record

SECTION 1. Section 12-51-40(a) and (b) of the 1976 Code, as last amended by Act 431 of 1996, is further amended to read:

"(a) On April first or as soon thereafter as practicable, mail a notice of delinquent property taxes, penalties, assessments, and costs to the current owner of record at the best address available which is either the address shown on the deed conveying the property to him, the property address, or such other corrected or forwarding address that the current owner of record has filed with the appropriate tax authority, of which corrected or forwarding address the officer authorized to collect delinquent taxes, assessments, penalties, and costs has actual knowledge, or to a known grantee of the delinquent taxpayer of the property on which the delinquency exists. The notice must specify that if the taxes, penalties, assessments, and costs are not paid, the property must be advertised and sold to satisfy the delinquency.

(b) If the taxes remain unpaid after thirty days from the date of mailing of the delinquent notice, or as soon thereafter as practicable, take exclusive possession of so much of the current owner of record's property as is necessary to satisfy the payment of the taxes, assessments, penalties, and costs. In the case of real property, exclusive possession is taken by mailing a notice of delinquent property taxes, assessments, penalties, and costs to the current owner of record at the address shown on the tax receipt or to an address of which the officer has actual knowledge, by 'certified mail, return receipt requested-restricted delivery'. In the case of personal property, exclusive possession is taken by mailing the notice of delinquent property taxes, assessments, penalties, and costs to the person at the address shown on the tax receipt or to an address of which the officer has actual knowledge. All delinquent notices shall specify that if the taxes, assessments, penalties, and costs are not paid before a subsequent sales date, the property must be duly advertised and sold for delinquent property taxes, assessments, penalties, and costs. The return receipt of the 'certified mail' notice is equivalent to 'levying by distress'."

Distribution of proceeds to current owner of record

SECTION 2. Section 12-51-60 of the 1976 Code, as last amended by Act 431 of 1996, is further amended to read:

"Section 12-51-60. The successful bidder at the delinquent tax sale shall pay legal tender as provided in Section 12-51-50 to the person officially charged with the collection of delinquent taxes in the full amount of the bid on the day of the sale. Upon payment, the person officially charged with the collection of delinquent taxes shall furnish the purchaser a receipt for the purchase money and attach a copy of the receipt to the execution with the endorsement of his actions which must be retained by him. Expenses of the sale must be paid first and the balance of all delinquent tax sale monies collected must be turned over to the treasurer. Upon receipt of the funds, the treasurer shall immediately mark the public tax records regarding the property sold as follows: Paid by tax sale held on (insert date). All other monies received, including any excess after payment of delinquent taxes, assessments, penalties, and costs, must be retained, paid out, and accounted for by the delinquent tax collector. Once a tax deed has been issued, the current owner of record must be notified in writing by the delinquent tax collector of any excess due. The notice must be addressed and mailed to the current owner of record in the manner provided in Section 12-51-40(b) for taking exclusive possession of real property. Expenses of providing this notice are considered costs of the sale for purposes of determining the amount, if any, of the excess."

Interest rate on returned purchase price

SECTION 3. Section 12-51-100 of the 1976 Code is amended to read:

"Section 12-51-100. Upon the real estate being redeemed, the person officially charged with the collection of delinquent taxes shall cancel the sale in the tax sale book and note thereon the amount paid, by whom and when. The successful purchaser, at the delinquent tax sale, shall promptly be notified by mail to return the tax sale receipt to the person officially charged with the collection of delinquent taxes in order to be expeditiously refunded the purchase price plus the interest provided in Section 12-51-90."

Class F licensee created and charges set

SECTION 4. A. Section 12-21-4020 of the 1976 Code, as added by Act 449 of 1996, is amended to read:

"Section 12-21-4020. The following are the classes of bingo licenses:

(1) CLASS AA: An organization operating a bingo game offering prizes with a minimum payout of fifty thousand dollars a session shall obtain a Class AA bingo license at a cost of four thousand dollars. The prizes offered at any one session may not exceed two hundred fifty thousand dollars. The holder of a Class AA license may not conduct more that one bingo session a month.

(2) CLASS B: An organization operating a bingo game offering prizes, which do not exceed eight thousand dollars a session, shall obtain a Class B bingo license at a cost of one thousand dollars. The holder of a Class B license may not conduct more than three bingo sessions a week.

(3) CLASS C: An organization operating a bingo game and offering prizes of twenty dollars or less a game during a single session shall obtain a Class C bingo license at no cost. However, the organization may offer a prize in cash or merchandise of no more than one hundred fifty dollars for six jackpot games a session.

(4) CLASS D: A person, organization, or corporation desiring to conduct a bingo game at a fair as defined in Section 12-21-3920 and who offers prizes for each game of no more than fifty dollars in merchandise shall obtain only a temporary Class D bingo license at a cost of one hundred dollars for not more than ten days or two hundred dollars for more than ten days.

(5) CLASS E: An organization which has a game of bingo and operates exclusively by bona fide members who are residents of this State and who do so on a strictly volunteer basis and whose gross bingo proceeds do not exceed forty thousand dollars a calendar quarter, and where prizes do not exceed four thousand dollars a session shall obtain a Class E license from the department at a cost of five hundred dollars. If the gross bingo proceeds for any calendar quarter exceed thirty thousand dollars, the person or organization within ten days is required to obtain a Class B license from the department and comply with all requirements of a Class B license. The holder of a Class E license may not conduct more than one bingo session a week.

(6) CLASS F: An organization which has a game of bingo and operates exclusively by bona fide members who are residents of this State and who do so on a strictly volunteer basis and whose gross proceeds do not exceed forty thousand dollars a calendar quarter, and where prizes do not exceed four thousand dollars a session and where bingo proceeds are only used to pay the organization's utility bills, to pay charges for bingo paper, and for the charitable purpose of the organization, shall obtain a Class F license from the department at the cost of one hundred dollars. The holder of a Class F license may not conduct more than one bingo session a week."

B. Section 12-21-4030 of the 1976 Code, as added by Act 449 of 1996, is amended to read:

"Section 12-21-4030. (A) A promoter or organization may not impose a charge, other than as provided in subsection (B), on a player of more than the face value of each card sold to play bingo.

(B)(1) A holder of a Class AA license shall impose an entrance fee of eighteen dollars;

(2) A holder of a Class B license shall impose an entrance fee of five dollars;

(3) A holder of a Class D or Class E license may impose a five-dollar entrance fee; and

(4) A holder of a Class F license may impose a three-dollar entrance fee.

(C) The entrance fees collected pursuant to subsection (B) are not required to be remitted as taxes and are not included in gross proceeds for purposes of the prize limitations provided in Section 12-21-4000(12)(a)."

C. Section 12-21-4190 of the 1976 Code, as added by Act 449 of 1996, is amended to read:

"Section 12-21-4190. (A) The department shall charge and retain sixteen and one-half cents for each dollar of face value for each bingo card sold for AA, B, D, and E licenses. The department shall charge and retain five cents for each dollar of face value for each bingo card sold to a F license. There shall be no charge for a C license.

(B) The revenue retained must be distributed as follows:

(1) twenty-six percent of the revenue must be distributed to the sponsoring charity for which the bingo cards were purchased. The department shall make the distribution to the sponsoring charity by the last day of the next month following the month the revenue was collected. Distributions under this subsection must be reduced by any delinquent debts as defined in the Setoff Debt Collection Act;

(2) seventy-four percent pursuant to Section 12-21-4200.

(C) The provisions of subsection (B) do not apply to holders of Class F licenses. The entire amount of revenue remitted pursuant to Section 12-21-4190 by Class F licensees shall be distributed pursuant to Section 12-21-4200."

D. Parts A, B, and C of this section take effect upon approval by the Governor. However, any organization issued a Class F license shall receive the benefits of a Class F license retroactive to October 1, 1997, except that the limitation on the use of bingo proceeds by a Class F licensee is effective upon approval by the Governor.

Time effective

SECTION 5. Except as otherwise provided, this act takes effect ninety days after approval by the Governor.

Approved the 7th day of April, 1998.