South Carolina General Assembly

117th Session, 2007-2008

S. 777

STATUS INFORMATION

General Bill

Sponsors: Senator Knotts

Document Path: l:\council\bills\ggs\22902ssp07.doc

Companion/Similar bill(s): 4120

Introduced in the Senate on May 22, 2007

Currently residing in the Senate Committee on Finance

Summary: Property taxes

HISTORY OF LEGISLATIVE ACTIONS

DateBodyAction Description with journal page number

5/22/2007SenateIntroduced and read first time SJ7

5/22/2007SenateReferred to Committee on FinanceSJ7

VERSIONS OF THIS BILL

5/22/2007

A BILL

TO AMEND SECTION 1239220, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE ASSESSMENT OF REAL PROPERTY THAT WAS OMITTED FROM THE DUPLICATE, SO AS TO LIMIT THE TIME A COUNTY AUDITOR IS ALLOWED TO CHARGE A PROPERTY OWNER WHO HAS NOT PAID THE PROPERTY TAXES DUE TO THE PRECEDING THREE YEARS FROM THE TIME THE OMISSION WAS DISCOVERED.

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

SECTION1.Section 1239220 of the 1976 Code is amended to read:

“Section 1239220.Notwithstanding another provision of law, if the county auditor shall at any time discoverdiscovers that any real estate or new structure, duly returned and appraised for taxation, has been omitted from the duplicate, he shall immediately shall charge it on the duplicate with the taxes of the current year and the simple taxes of each preceding year for up to three years it may have escaped taxation. And If the owner of any real estate or new structure thereon, subject to taxation, has not reported it for taxation, according to the requirements of this chapter, and it has not been appraised for taxation, the auditor shall, upon discovery thereofof the real estate or new structure, shall appraise it and, upon making return of suchthe appraisement, shall charge it upon the duplicate, with the taxes of the then currentthencurrent year and the taxes of each preceding year it may have escaped taxation, with twenty per centpercent penalty upon suchthe taxes of preceding years. And If any real estate shall have beenis omitted in anya return, the auditor of the county shall appraise it immediately for taxation, file suchthe appraisement in his office, and charge it with the taxes of the current year and the simple taxes of preceding years, up to three years, it may have escaped taxation.”

SECTION2.This act takes effect upon approval by the Governor.

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