South Carolina General Assembly
117th Session, 2007-2008

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S. 278

STATUS INFORMATION

Joint Resolution
Sponsors: Senator Hutto
Document Path: l:\council\bills\bbm\9671ssp07.doc
Companion/Similar bill(s): 3479

Introduced in the Senate on January 16, 2007
Introduced in the House on June 5, 2007
Currently residing in the House Committee on Ways and Means

Summary: Allendale County School District

HISTORY OF LEGISLATIVE ACTIONS

     Date      Body   Action Description with journal page number
-------------------------------------------------------------------------------
   1/16/2007  Senate  Introduced, read first time, placed on local & 
                        uncontested calendar SJ-5
   1/17/2007          Scrivener's error corrected
   1/19/2007  Senate  Read second time SJ-1
   1/23/2007  Senate  Committed to delegation from Allendale County SJ-19
   5/31/2007  Senate  Recalled from delegation Allendale County SJ-3
    6/1/2007  Senate  Read third time and sent to House SJ-3
    6/5/2007  House   Introduced and read first time HJ-23
    6/5/2007  House   Referred to Committee on Ways and Means HJ-23

View the latest legislative information at the LPITS web site

VERSIONS OF THIS BILL

1/16/2007
1/16/2007-A
1/17/2007

(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

INTRODUCED

January 16, 2007

S. 278

Introduced by Senator Hutto

L. Printed 1/16/07--S.    [SEC 1/17/07 1:26 PM]

Read the first time January 16, 2007.

            

A JOINT RESOLUTION

TO DIRECT THE COMPTROLLER GENERAL TO RELEASE PROPERTY TAX REIMBURSEMENTS FOR THE ALLENDALE COUNTY SCHOOL DISTRICT FOR THE 2005-06 FISCAL YEAR THAT ARE CURRENTLY BEING WITHHELD BECAUSE OF THE FAILURE OF THE ALLENDALE COUNTY GOVERNMENT TO SUBMIT AUDITED FINANCIAL REPORTS FOR THE 2004-05 FISCAL YEAR, WITH THE AMOUNT RELEASED TO BE BASED UPON THE DISTRICT'S PORTION OF THE TOTAL PROPERTY TAX MILLAGE FOR THE COUNTY, WHICH IS 57.9646 PERCENT, MULTIPLIED BY THE TOTAL AMOUNT WITHHELD FOR THE COUNTY.

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

SECTION    1.    The General Assembly finds that:

(1)    Local property tax revenue represents a substantial portion of the revenue needed to operate the Allendale County School District and that when the State creates exemptions which decrease the local property tax collections, it is essential that funds provided by the State to replace these collections be provided to the district as expediently as possible.

(2)    Pursuant to Section 4-9-150 of the 1976 Code, the Comptroller General is currently withholding property tax reimbursements provided in Section 12-37-270 for the homestead exemption, Section 12-37-935(B) for manufacturer's additional depreciation, and Section 12-37-450 for the inventory tax exemption for political subdivisions within Allendale County, to include the Allendale County School District, because of the failure of the Allendale County government to submit the required audited financial reports for the 2004-05 fiscal year.

(3)    The Allendale County School District is a separate and distinct political subdivision from the Allendale County government and has met its audit requirements for the 2004-05 fiscal year.

(4)    Pursuant to the South Carolina Constitution, Allendale County serves as the payment agent for the Allendale County School District with respect to funds provided by the State.

(5)    Withholding of the funds intended for the Allendale County School District because of the failure of the Allendale County government causes substantial harm on the operations of the Allendale County School District.

(6)    This legislation is necessary to preserve the normal operations of the Allendale County School District and falls within the education exception to the "home rule" provisions of the South Carolina Constitution.

SECTION    2.    (A)    The Comptroller General is directed to release property tax reimbursement funds provided in Section 12-37-270 for the homestead exemption, Section 12-37-935(B) for manufacturer's additional depreciation, and Section 12-37-450 for the inventory tax exemption for the Allendale County School District for the 2005-06 fiscal year that are currently being withheld because of the failure of the Allendale County government to submit audited financial reports for the 2004-05 fiscal year, with the amount released to be based upon the district's portion of the total property tax millage for the county, which is 57.9646 percent, multiplied by the total amount withheld for the county.

(B)    The Comptroller General is further directed to release any property tax reimbursements which become due for the 2006-07 fiscal year, with the amount to be determined in the same manner as provided in subsection (A).

(C)    The Comptroller General shall release the funds to the Allendale County Treasurer, who shall then immediately distribute the funds to the Allendale County School District.

SECTION    3.    This joint resolution takes effect upon approval by the Governor.

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