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A91, R127, H3233
Sponsors: Reps. Scarborough and Umphlett
Document Path: l:\council\bills\bbm\9663htc07.doc
Introduced in the House on January 11, 2007
Introduced in the Senate on April 25, 2007
Last Amended on June 5, 2007
Passed by the General Assembly on June 6, 2007
Governor's Action: June 14, 2007, Signed
Summary: Watercraft and outboard motor property tax
HISTORY OF LEGISLATIVE ACTIONS
Date Body Action Description with journal page number ------------------------------------------------------------------------------- 1/11/2007 House Introduced and read first time HJ-278 1/11/2007 House Referred to Committee on Ways and Means HJ-278 1/17/2007 House Member(s) request name added as sponsor: Umphlett 4/18/2007 House Committee report: Favorable Ways and Means HJ-16 4/24/2007 House Read second time HJ-90 4/25/2007 House Read third time and sent to Senate HJ-21 4/25/2007 Senate Introduced and read first time SJ-13 4/25/2007 Senate Referred to Committee on Fish, Game and Forestry SJ-13 5/23/2007 Senate Committee report: Favorable with amendment Fish, Game and Forestry SJ-55 5/24/2007 Senate Committee Amendment Adopted SJ-43 5/24/2007 Senate Read second time SJ-43 5/29/2007 Senate Read third time and returned to House with amendments SJ-34 5/31/2007 House Debate adjourned HJ-35 5/31/2007 House Debate adjourned on Senate amendments until Tuesday, June 5, 2007 HJ-73 6/5/2007 House Senate amendment amended HJ-62 6/5/2007 House Returned to Senate with amendments HJ-65 6/6/2007 Senate Concurred in House amendment and enrolled SJ-94 6/7/2007 Ratified R 127 6/14/2007 Signed By Governor 6/20/2007 Copies available 6/20/2007 Effective date 06/14/07 6/27/2007 Act No. 91
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VERSIONS OF THIS BILL
(A91, R127, H3233)
AN ACT TO AMEND SECTION 50-23-295, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE REQUIREMENT FOR PERSONAL PROPERTY TAXES ON A WATERCRAFT AND OUTBOARD MOTOR TO BE CURRENT BEFORE THE TITLE TO THESE ITEMS MAY BE TRANSFERRED, SO AS TO PROVIDE THAT THIS PROHIBITION ON THE TRANSFER OF TITLE APPLIES ONLY FOR PROPERTY TAXES DUE FOR PROPERTY TAX YEARS BEGINNING AFTER 1999, TO ELIMINATE UNNECESSARY LANGUAGE, MAKE TECHNICAL CHANGES, AND TO PROVIDE EFFECTIVE BEGINNING THREE YEARS AFTER THE EFFECTIVE DATE OF THIS ACT ADDITIONAL ENFORCEMENT PROVISIONS INCLUDING SUSPENSION OF TITLE AND A REINSTATEMENT FEE OF FIVE HUNDRED DOLLARS, TO PROVIDE THAT USED WATERCRAFT AND USED OUTBOARD MOTORS OBTAINED FROM A LICENSED DEALER ON OR AFTER OCTOBER 3, 2000, ARE FREE OF THE LIEN FOR THE PAYMENT OF PROPERTY TAXES FOR PROPERTY TAX YEARS BEFORE 2000, TO PROVIDE THAT NO REFUNDS OF PROPERTY TAXES ON WATERCRAFT AND OUTBOARD MOTORS ARE PAYABLE FOR PROPERTY TAX YEARS BEFORE 2000 PURSUANT TO THE PROVISIONS OF THIS ACT; TO REPEAL ACT 451 OF 2002 RELATING TO TRANSFER OF TITLES TO WATERCRAFT IN LEXINGTON COUNTY; AND TO AMEND SECTION 50-23-60, AS AMENDED, RELATING TO THE TITLING OF WATERCRAFT AND OUTBOARD MOTORS, SO AS TO REQUIRE ADDITIONAL INFORMATION ON TITLE APPLICATIONS.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. The General Assembly finds that the application of the provisions of Section 50-23-295 of the 1976 Code enacted by Act 403 of 2000, to property tax years before the year of the enactment of the statute has caused great inconvenience to both the sellers and owners of used watercraft and outboard motors. The General Assembly further finds that it is appropriate to provide clearly that Section 50-23-295 applies only to property taxes on watercraft and outboard motors that become due and payable after the enactment of the section and that this property is purchased free and clear of the liens for property tax years before the 2000 property tax year.
Transfer of title, enforcement
SECTION 2.A. Section 50-23-295 of the 1976 Code, as added by Act 403 of 2000, is amended to read:
"Section 50-23-295. (A) A certificate of title to watercraft or an outboard motor may not be transferred if the department has notice that property taxes for property tax years beginning after 1999, are owed on the watercraft or outboard motor. If transfer of title has been denied pursuant to this section, a tax receipt on the watercraft or outboard motor from the person officially charged with the collection of ad valorem taxes in the county where the taxes are due 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 and are current as of the date of sale.
(B) In addition to any applicable criminal penalties, falsely signing such a certification subjects the person signing the certification to a fee of five hundred dollars and suspension of any title issued in the applicant's name by the department. The title can be reinstated upon proof to the department of payment of all taxes due and payment of the five-hundred-dollar fee to the department.
(C) The 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."
B. Section 50-23-295(B) takes effect three years after the date of approval of this act by the Governor.
Liens for property taxes
SECTION 3. Used watercraft and outboard motors obtained from a licensed dealer on or after October 3, 2000, are free and clear of the lien for property taxes for property tax years before the 2000 property tax year.
Property tax refunds not allowed
SECTION 4. Property taxes paid on watercraft and outboard motors for property tax years before the 2000 property tax year are not refundable pursuant to any provision of this act.
Local act repealed
SECTION 5. Act 451 of 2002 is repealed.
Title application requirements
SECTION 6. Section 50-23-60(A) of the 1976 Code, as last amended by Act 258 of 1996, is further amended to read:
"(A) Every owner of a watercraft or outboard motor required to be titled under this chapter shall apply to the department within thirty days of the purchase date for a certificate of title for the watercraft or outboard motor accompanied by the required fee and on the appropriate forms prescribed and furnished by the department. The application must be signed by the owner and must contain:
(1) the purchaser's name, street and mailing addresses, date of birth, and state-issued identification number and state of issue;
(2) for watercraft, a description of the watercraft, including its make, model, year, length, the principal material used in construction, builder's hull number, defined in Section 50-23-170, and the manufacturer's engine serial number if an inboard; for an outboard motor, its make, model, year, horsepower, and manufacturer's serial number;
(3) the date of purchase by the applicant, the name and address of the person from whom the watercraft or outboard motor was acquired, and the names and addresses of persons having a security interest in the order of their priority;
(4) further information reasonably required by the department to enable it to determine whether the owner is entitled to a certificate of title and the existence or nonexistence of security interests in the watercraft or outboard motor."
SECTION 7. This act takes effect upon approval by the Governor.
Ratified the 8th day of June, 2007.
Approved the 14th day of June, 2007.
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