BIL:1288
RTN:425
ACN:451
TYP:General Bill GB
INB:Senate
IND:20020516
PSP:Setzler
SPO:Setzler, Knotts and Bauer
DDN:l:\council\bills\dka\3021mm02.doc
DPB:20020530
LAD:20020529
GOV:S
DGA:20020607
SUB:Lexington County; personal property taxes on watercraft to be current before titles transferred
HST:
BodyDateAction DescriptionComLeg Involved
______
------20021017Act No. A451
------20020607Signed by Governor
------20020604Ratified R425
Senate20020530Concurred in House amendment,
enrolled for ratification
House20020530Read third time, returned with
amendment
House20020529Amended, read second time
House20020528Recalled from Committee30 HWM
House20020522Introduced, read first time,30 HWM
referred to Committee
Senate20020521Read third time, sent to House
------20020520Scrivener's error corrected
Senate20020517Read second time
Senate20020516Unanimous consent for second
and third reading on the next two
consecutive Legislative days
Senate20020516Introduced, read first time,
placed on local and uncontested
Calendar without reference
Versions of This Bill
Revised on 20020516
Revised on 20020520
Revised on 20020528
Revised on 20020529
TXT:
(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
SECTION1.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
SECTION2.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
SECTION3.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
SECTION4.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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