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A88, R60, S278

STATUS INFORMATION

Joint Resolution
Sponsors: Senator Alexander
Document Path: l:\council\bills\bbm\9095htc09.docx

Introduced in the Senate on January 15, 2009
Introduced in the House on February 17, 2009
Last Amended on February 11, 2009
Passed by the General Assembly on May 14, 2009
Governor's Action: June 2, 2009, Signed

Summary: Property tax

HISTORY OF LEGISLATIVE ACTIONS

     Date      Body   Action Description with journal page number
-------------------------------------------------------------------------------
   1/15/2009  Senate  Introduced and read first time SJ-6
   1/15/2009  Senate  Referred to Committee on Finance SJ-6
   1/16/2009  Senate  Referred to Subcommittee: Hayes (ch), Land, Courson, 
                        Matthews, Grooms
    2/4/2009  Senate  Committee report: Favorable with amendment Finance SJ-5
    2/5/2009          Scrivener's error corrected
   2/10/2009  Senate  Committee Amendment Amended and Adopted SJ-26
   2/11/2009  Senate  Amended SJ-36
   2/11/2009  Senate  Read second time SJ-36
   2/12/2009  Senate  Read third time and sent to House SJ-12
   2/17/2009  House   Introduced and read first time HJ-7
   2/17/2009  House   Referred to Committee on Ways and Means HJ-7
   5/12/2009  House   Recalled from Committee on Ways and Means HJ-41
   5/13/2009  House   Read second time HJ-22
   5/14/2009  House   Read third time and enrolled HJ-29
   5/27/2009          Ratified R 60
    6/2/2009          Signed By Governor
   6/11/2009          Effective date 06/02/09
   7/21/2009          Act No. 88

View the latest legislative information at the LPITS web site

VERSIONS OF THIS BILL

1/15/2009
2/4/2009
2/5/2009
2/10/2009
2/11/2009
5/12/2009

(A88, R60, S278)

A JOINT RESOLUTION TO ALLOW THE GOVERNING BODY OF A COUNTY BY RESOLUTION ADOPTED BY MAJORITY VOTE TO ALLOW COUNTY OFFICIALS CHARGED WITH COLLECTING TAXES ON REAL PROPERTY FOR PROPERTY TAX YEARS 2008 AND 2009 TO WAIVE OR REDUCE THE PENALTIES FOR LATE PAYMENTS, TO PROVIDE THAT THE RESOLUTION MUST PROVIDE THE TERMS AND CONDITIONS UNDER WHICH THE WAIVER OR REDUCTION APPLIES, TO REQUIRE WAIVERS OR REDUCTIONS TO BE GRANTED UNIFORMLY, TO REQUIRE THE APPROVAL OF LOCAL TAXING ENTITIES BEFORE THE RESOLUTION MAY BE PROPOSED, AND TO PROVIDE FOR REFUNDS WHERE APPLICABLE.

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

Waiver or reduction of property tax penalties

SECTION    1.    Notwithstanding the provisions of Section 12-45-180 of the 1976 Code, imposing penalties for late payment of property taxes on real property, the governing body of a county by resolution adopted by majority vote may allow county officials charged with the collection of property taxes to waive or reduce the late payment penalties otherwise applicable for taxes due on real property for property tax years 2008 and 2009 as long as the full property tax payment is made by April fifteenth of the applicable tax year. The resolution must specify those terms and conditions under which the penalties may be waived or reduced. However, a county only may waive or reduce the late payment penalties if the county does so uniformly, irrespective of the class of real property.

Prior to proposing the resolution, each local taxing entity within the county whose taxes are collected by the county, must notify the county of its consent to the resolution.

Following the adoption of the resolution, the county must refund any taxpayer the requisite amount if the taxpayer paid a late payment penalty and the taxpayer would have otherwise had the late payment penalty waived or reduced pursuant to the resolution.

Time effective

SECTION    2.    This joint resolution takes effect upon approval by the Governor.

Ratified the 27th day of May, 2009.

Approved the 2nd day of June, 2009.

This web page was last updated on Wednesday, February 3, 2010 at 2:11 P.M.