Bill 443

                    Current Status

Bill Number:                    443
Ratification Number:            349
Act Number:                     299
Type of Legislation:            General Bill GB
Introducing Body:               Senate
Introduced Date:                19970227
Primary Sponsor:                Leatherman 
All Sponsors:                   Leatherman 
Drafted Document Number:        dka\4040mm.97
Companion Bill Number:          3552
Date Bill Passed both Bodies:   19980422
Date of Last Amendment:         19980415
Governor's Action:              S
Date of Governor's Action:      19980527
Subject:                        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 Committee

(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.

Time effective

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

Approved the 27th day of May, 1998.