Bill 876

                    Current Status

Bill Number:                    876
Ratification Number:            355
Act Number:                     370
Type of Legislation:            General Bill GB
Introducing Body:               Senate
Introduced Date:                19980114
Primary Sponsor:                Drummond 
All Sponsors:                   Drummond and Alexander
Drafted Document Number:        jic\5056htc.98
Date Bill Passed both Bodies:   19980415
Governor's Action:              S
Date of Governor's Action:      19980526
Subject:                        Property taxes, collection of;
                                reporting requirements of Comptroller
                                General; Taxation

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

------  19980624  Act No. A370
------  19980526  Signed by Governor
------  19980521  Ratified R355
House   19980415  Read third time, enrolled for
                  ratification
House   19980414  Read second time
House   19980408  Committee report: Favorable              30 HWM
House   19980211  Introduced, read first time,             30 HWM
                  referred to Committee
Senate  19980210  Read third time, sent to House
Senate  19980205  Read second time
Senate  19980204  Committee report: Favorable              06 SF
Senate  19980114  Introduced, read first time,             06 SF
                  referred to Committee
Senate  19971215  Prefiled, referred to Committee          06 SF

(A370, R355, S876)

AN ACT TO AMEND SECTION 11-3-60, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO REPORTS OF THE COMPTROLLER GENERAL TO THE GENERAL ASSEMBLY WITH RESPECT TO PROPERTY TAXES COLLECTED, SO AS TO DELETE OBSOLETE LANGUAGE AND REFER TO ALL TAXING ENTITIES; TO AMEND SECTIONS 12-39-140, 12-39-310, AND 12-45-300, RELATING TO THE DUTIES OF COUNTY AUDITORS, SO AS TO DELETE OBSOLETE REQUIREMENTS AND MODERNIZE REPORTING REQUIREMENTS TO THE COMPTROLLER GENERAL; AND TO REPEAL SECTIONS 11-3-190, 12-39-290, AND 12-45-340, RELATING TO OBSOLETE REPORTING AND RECORDKEEPING REQUIREMENTS.

Whereas, the General Assembly notes that numerous changes have been made in local government in South Carolina since the early part of this century; and

Whereas, new laws have been enacted, technological progress has been made, and the art of accounting has changed, all of which have impacted upon the reporting requirements of local governments as well as the State; and

Whereas, many of the laws pertaining to property tax and local financial reporting procedures existing prior to Home Rule have become archaic, irrelevant, and cumbersome since their enactment early in this century and now foster inefficiency, duplication of effort, and a waste of resources; and

Whereas, it is appropriate to amend and repeal those statutes as necessary in order to eliminate unnecessary procedures and reports, to eliminate waste associated with the duplication of effort, and to provide for more pertinent data from those reports found to be necessary. Now, therefore,

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

Statement

SECTION 1. Section 11-3-60 of the 1976 Code is amended to read:

Section 11-3-60. The Comptroller General shall prepare and present to the General Assembly, at an early period in every session, a correct anddetailed statement of the property taxes collected in each county, municipality, school district, special purpose district, and public service district.

Duties of auditor

SECTION 2. Section 12-39-140 of the 1976 Code is amended to read:

"Section 12-39-140. The auditor, on or before the thirtieth day of September of each year, shall make up and complete the tax books of the county, as required in Section 12-39-150."

Duties of auditor

SECTION 3. Section 12-39-310 of the 1976 Code is amended to read:

"Section 12-39-310. Each county auditor shall respond to all inquiries to him by the Comptroller General regarding the value of real estate of the county and the valuations of the different classes of personal property for taxation, and matters which the Comptroller General considers of interest to the public or of value to him in the discharge of the duties of his office. These responses must be made in the form and must contain the details the Comptroller General may prescribe."

Duties of auditor

SECTION 4. Section 12-45-300 of the 1976 Code is amended to read:

"Section 12-45-300. The auditor shall take from the duplicate previously provided to the treasurer for collection a list of all taxes, assessments, and penalties the treasurer has been unable to collect, describing the property as described on the duplicate, and shall note on it in a marginal column the reasons assigned by the treasurer why the taxesor other charges could not be collected. This list is the delinquent list and must be signed and sworn to by the treasurer before the auditor, who shall record it in a book to be provided for the purpose. In making this list, the delinquencies in each taxing entity must be stated separately. After deducting the amount of taxes, assessments, and penalties returned delinquent, the treasurer shall stand charged with the remainder of the taxes, assessments, and penalties charged on the duplicate."

Repeal

SECTION 5. Sections 11-3-190, 12-39-290, and 12-45-340, all of the 1976 Code, are repealed.

Time effective

SECTION 6. This act takes effect upon approval by the Governor.

Approved the 26th day of May, 1998.