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Current Status Bill Number:View additional legislative information at the LPITS web site.1288 Ratification Number:425 Act Number:451 Type of Legislation:General Bill GB Introducing Body:Senate Introduced Date:20020516 Primary Sponsor:Setzler All Sponsors:Setzler, Knotts and Bauer Drafted Document Number:l:\council\bills\dka\3021mm02.doc Date Bill Passed both Bodies:20020530 Date of Last Amendment:20020529 Governor's Action:S Date of Governor's Action:20020607 Subject:Lexington County; personal property taxes on watercraft to be current before titles transferred History Body Date Action Description Com Leg Involved ______ ________ ______________________________________ _______ ____________ ------ 20021017 Act No. A451 ------ 20020607 Signed by Governor ------ 20020604 Ratified R425 Senate 20020530 Concurred in House amendment, enrolled for ratification House 20020530 Read third time, returned with amendment House 20020529 Amended, read second time House 20020528 Recalled from Committee 30 HWM House 20020522 Introduced, read first time, 30 HWM referred to Committee Senate 20020521 Read third time, sent to House ------ 20020520 Scrivener's error corrected Senate 20020517 Read second time Senate 20020516 Unanimous consent for second and third reading on the next two consecutive Legislative days Senate 20020516 Introduced, read first time, placed on local and uncontested Calendar without reference Versions of This Bill Revised on May 16, 2002 - Word format Revised on May 20, 2002 - Word format Revised on May 28, 2002 - Word format Revised on May 29, 2002 - Word format
(A451, R425, S1288)
AN ACT TO DIRECT THE LEXINGTON COUNTY OFFICIAL CHARGED WITH THE RESPONSIBILITY OF COLLECTING DELINQUENT TAXES, IN CONNECTION WITH THE REQUIREMENT FOR PERSONAL PROPERTY TAXES ON A WATERCRAFT AND OUTBOARD MOTOR, BE CURRENT BEFORE THE TITLE TO THESE ITEMS MAY BE TRANSFERRED, THAT THIS PROHIBITION ON THE TRANSFER OF TITLE APPLIES ONLY FOR PROPERTY TAXES DUE FOR PROPERTY TAX YEARS BEGINNING AFTER 1999, THAT USED WATERCRAFT AND USED OUTBOARD MOTORS OBTAINED FROM A LICENSED DEALER OR INDIVIDUAL ON OR AFTER OCTOBER 3, 2000, ARE FREE OF THE LIEN FOR THE PAYMENT OF PROPERTY TAXES FOR PROPERTY TAX YEARS BEFORE 2000, AND DELINQUENT TAXES MUST BE COLLECTED FROM THE PREVIOUS OWNER, NOT INCLUDING THE DEALER, AND THAT NO REFUNDS OF PROPERTY TAXES ON WATERCRAFT AND OUTBOARD MOTORS ARE PAYABLE FOR PROPERTY TAX YEARS BEFORE.
Whereas, the application of the requirement that personal property taxes on a watercraft and outboard motor be current before transfer of the title to property tax years before the year of the enactment of the requirement has caused great inconvenience to both the sellers and owners of used watercraft and outboard motors in Lexington County; and
Whereas, it is appropriate to provide clearly that the requirement applies only to property taxes on watercraft and outboard motors that become due and payable after the enactment of the requirement and that this property is purchased free and clear of the liens for Lexington County property tax years before the 2000 property tax year. Now, therefore,
Be it enacted by the General Assembly of the State of South Carolina:
Transfer of title to watercraft
SECTION 1. A certificate of title to watercraft or an outboard motor may not be transferred if the department has notice that Lexington County property taxes for property tax years beginning after 1999, are owed on the watercraft or outboard motor. If transfer of title has been denied by reason of delinquent taxes, a tax receipt on the watercraft or outboard motor from the person officially charged with the collection of ad valorem taxes in the owner's county of residence must be accepted as proof that the taxes have been paid. The bill of sale or title to watercraft or an outboard motor must require certification that property taxes that are due and payable for property tax years beginning after 1999, have been paid.
The Lexington County Treasurer or other appropriate official annually, or more frequently as the county considers appropriate, shall transmit a list of delinquent taxes due on watercraft and outboard motors to the department. The list may be transmitted in any electronic format considered acceptable by the department.
Freedom from tax lien for years before 2000
SECTION 2. Used watercraft and outboard motors obtained from a licensed boat dealer or an individual on or after October 3, 2000, are free and clear of the lien for property taxes for Lexington County property tax years before the 2000 property tax year. The Lexington County Treasurer or other appropriate official charged with the collection of delinquent ad valorem taxes shall seek the collection of the delinquent taxes on the used watercraft or outboard motor only from the previous owner, not including the licensed boat dealer.
Nonrefundable tax payment
SECTION 3. Property taxes paid on watercraft and outboard motors for Lexington County property tax years before the 2000 property tax year are not refundable pursuant to any provision of this act.
Time effective
SECTION 4. This act takes effect upon approval by the Governor.
Ratified the 4th day of June, 2002.
Approved the 7th day of June, 2002.
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Tuesday, December 8, 2009 at 11:17 A.M.