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Bill 1005

                    Current Status

Bill Number:                      1005
Ratification Number:              343
Act Number:                       271
Type of Legislation:              General Bill GB
Introducing Body:                 Senate
Introduced Date:                  20020212
Primary Sponsor:                  J. Verne Smith
All Sponsors:                     J. Verne Smith, Ryberg, Ravenel, Peeler, 
                                  Grooms, Thomas, Giese, Ritchie, Anderson, 
                                  Branton, Courson, Alexander, Fair, Mescher, 
                                  Martin, Hawkins, Hayes, Kuhn, Leatherman, 
                                  O'Dell, Bauer, Drummond, Elliott, Ford, 
                                  Glover, Gregory, Holland, Hutto, Jackson, 
                                  Land, Leventis, Matthews, McConnell, McGill, 
                                  Moore, Patterson, Pinckney, Rankin, Reese, 
                                  Richardson, Saleeby, Setzler, Short, Verdin, 
                                  Waldrep
Drafted Document Number:          l:\council\bills\bbm\10729htc02.doc
Date Bill Passed both Bodies:     20020509
Date of Last Amendment:           20020508
Governor's Action:                S
Date of Governor's Action:        20020528
Subject:                          Property tax assessment notices, mailed 
                                  by October 1 of year of countywide 
                                  equalization program; notice of objection 
                                  provisions


                        History

Body    Date      Action Description                     Com     Leg Involved
______  ________  ______________________________________ _______ ____________
------  20020613  Act No. A271
------  20020528  Signed by Governor
------  20020522  Ratified R343
Senate  20020509  Concurred in House amendment, 
                  enrolled for ratification
House   20020509  Read third time, returned with
                  amendment
House   20020508  Amended, read second time
------  20020506  Scrivener's error corrected
House   20020502  Committee report: Favorable with       30 HWM
                  amendment
House   20020402  Introduced, read first time,           30 HWM
                  referred to Committee
Senate  20020326  Read third time, sent to House
Senate  20020321  Read second time, notice of
                  general amendments
Senate  20020320  Recalled from Committee                06 SF
Senate  20020212  Introduced, read first time,           06 SF
                  referred to Committee


              Versions of This Bill
Revised on March 20, 2002 - Word format
Revised on May 2, 2002 - Word format
Revised on May 6, 2002 - Word format
Revised on May 8, 2002 - Word format

(A271, R343, S1005)

AN ACT TO AMEND SECTION 12-60-2510, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO PROPERTY TAX ASSESSMENT NOTICES ISSUED BY COUNTY ASSESSORS AND THE TIME ALLOWED FOR APPEALS OF THE VALUES PROVIDED IN THESE NOTICES, SO AS TO PROVIDE THAT SUBSTANTIALLY ALL PROPERTY TAX ASSESSMENT NOTICES MUST BE MAILED BY OCTOBER FIRST RATHER THAN FEBRUARY FIRST OF THE YEAR OF IMPLEMENTATION OF A COUNTYWIDE EQUALIZATION PROGRAM AND TO PROVIDE THAT A NOTICE OF OBJECTION TO A PROPOSED VALUE IN A PROPERTY TAX ASSESSMENT NOTICE MAY BE TIMELY FILED WITHIN NINETY DAYS RATHER THAN THIRTY DAYS AFTER THE MAILING OF THE PROPERTY TAX ASSESSMENT NOTICE.

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

Property tax assessment notice; time for appeal

SECTION 1. Items (1) and (3) of Section 12-60-2510(A), as last amended by Act 283 of 2000, are further amended to read:

"(1) In the case of property tax assessments made by the county assessor, whenever the assessor increases the fair market value or special use value in making a property tax assessment by one thousand dollars or more, or whenever the first property tax assessment is made on the property by a county assessor, the assessor, by July first in the year in which the property tax assessment is made, or as soon after as is practical, shall send the taxpayer a property tax assessment notice. In years when real property is appraised and assessed under a countywide equalization program, substantially all property tax assessment notices must be mailed by October first of the implementation year. In these reassessment years, if substantially all of the tax assessment notices are not mailed by October first, the prior year's property tax assessment must be the basis for all property tax assessments for the current tax year. A property tax assessment notice under this subsection must be in writing and must include:

(a) the fair market value;

(b) value as limited by Section 12-37-223A, if applicable;

(c) the special use value, if applicable;

(d) the assessment ratio;

(e) the property tax assessment;

(f) the number of acres or lots;

(g) the location of the property;

(h) the tax map number; and

(i) the appeal procedure.

(3) In years when there is a notice of property tax assessment, the property taxpayer, within ninety days after the assessor mails the property tax assessment notice, must give the assessor written notice of objection to one or more of the following: the fair market value, the special use value, the assessment ratio, and the property tax assessment."

Time effective

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

Ratified the 22nd day of May, 2002.

Approved the 28th day of May, 2002.

This web page was last updated on Tuesday, December 8, 2009 at 11:15 A.M.