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TO PROVIDE THAT A COUNTY THAT POSTPONED IMPLEMENTATION OF A COUNTYWIDE ASSESSMENT AND EQUALIZATION PLAN, CONDUCTED IN 2004, MAY NOT IMPLEMENT THE VALUES UNTIL TAX YEAR 2007, UNLESS THE COUNTY COUNCIL ADOPTS AN ORDINANCE AFFIRMATIVELY IMPLEMENTING THE VALUES.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Notwithstanding any other provision of law, a county that postponed the implementation of values determined in a countywide assessment and equalization program, conducted in 2004, may not implement the values until property tax year 2007, unless the county's county council adopts an ordinance affirmatively implementing the values.
SECTION 2. R 227 of 2006 is hereby repealed.
SECTION 3. This act takes effect upon approval by the Governor.
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