Current Status Bill Number:
443Ratification Number: 349Act Number: 299Type of Legislation: General Bill GBIntroducing Body: SenateIntroduced Date: 19970227Primary Sponsor: LeathermanAll Sponsors: LeathermanDrafted Document Number: dka\4040mm.97Companion Bill Number: 3552Date Bill Passed both Bodies: 19980422Date of Last Amendment: 19980415Governor's Action: SDate of Governor's Action: 19980527Subject: County tax assessor, to examine new nonresidential structures before occupancy, Taxation, Buildings
Body Date Action Description Com Leg Involved ______ ________ _______________________________________ _______ ____________ ------ 19980611 Act No. A299 ------ 19980527 Signed by Governor ------ 19980521 Ratified R349 Senate 19980422 Concurred in House amendment, enrolled for ratification House 19980416 Read third time, returned to Senate with amendment House 19980415 Amended, read second time House 19980408 Committee report: Favorable with 30 HWM amendment House 19980121 Introduced, read first time, 30 HWM referred to Committee Senate 19980120 Read third time, sent to House Senate 19970401 Read second time, ordered to third reading with notice of general amendments Senate 19970401 Committee amendment adopted Senate 19970326 Committee report: Favorable with 06 SF amendment Senate 19970227 Introduced, read first time, 06 SF referred to CommitteeView additional legislative information at the LPITS web site.
(A299, R349, S443)
AN ACT TO AMEND SECTION 12-37-90, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO DUTIES OF THE COUNTY ASSESSOR, SO AS TO PROVIDE FOR THE RESPONSIBILITY AND RIGHT TO ENTER AND EXAMINE NEW NONRESIDENTIAL BUILDINGS AND STRUCTURES AND PORTIONS OF EXISTING NONRESIDENTIAL BUILDINGS AND STRUCTURES COVERED BY BUILDING PERMITS.
Be it enacted by the General Assembly of the State of South Carolina:
County assessor's responsibilities and rights
SECTION 1. Section 12-37-90 of the 1976 Code is amended to read:
Section 12-37-90. All counties shall have a full-time assessor, whose responsibility is appraising and listing all real property, whether exempted or not, except real property required by law to be assessed by the commission and property owned by the federal government, state government, county government, or any of its political subdivisions and which is exempt from property taxation. If the assessor discovers that any real property required by law to be assessed by the commission has been omitted, he shall notify the commission that the property has been omitted and the commission is required to appraise and assess the omitted property.
The assessor is responsible for the operations of his office and shall:
(a) maintain a continuous record of recorded deed sales transactions, building permits, tax maps, and other records necessary for a continuing reassessment program;
(b) diligently search for and discover all real property not previously returned by the owners or their agents or not listed for taxation by the county auditor, and list such property for taxation in the name of the owner or person to whom it is taxable;
(c) when values change, reappraise and reassess real property so as to reflect its proper valuation in light of changed conditions, except for exempt property and real property required by law to be appraised and assessed by the commission, and furnish a list of these assessments to the county auditor;
(d) determine assessments and reassessments of real property in a manner that the ratio of assessed value to fair market value is uniform throughout the county;
(e) appear as necessary before an appellate board to give testimony and present evidence as to the justification of an appraisal;
(f) have the right of appeal from a disapproval of or modification of an appraisal made by him;
(g) perform duties relating to the office of tax assessor required by the laws of this State;
(h) be the sole person responsible for the valuation of real property, except that required by law to be appraised and assessed by the commission, and the values set by the assessor may be altered only by the assessor or by legally constituted appellate boards, the commission, or the courts;
(i) have the right to enter and examine all new nonresidential buildings and structures and those portions of an existing nonresidential building or structure covered by a building permit for renovations or additions.
SECTION 2. This act takes effect upon approval by the Governor.
Approved the 27th day of May, 1998.