SC S1404 | 2011-2012 | 119th General Assembly
Status
Spectrum: Partisan Bill (Republican 1-0)
Status: Introduced on April 10 2012 - 25% progression, died in committee
Action: 2012-04-10 - Referred to Committee on Finance
Pending: Senate Finance Committee
Text: Latest bill text (Introduced) [HTML]
Status: Introduced on April 10 2012 - 25% progression, died in committee
Action: 2012-04-10 - Referred to Committee on Finance
Pending: Senate Finance Committee
Text: Latest bill text (Introduced) [HTML]
Summary
Relating To The Appeal Of A Property Assessment Value, To Provide That The Appeal Must Be Based On The Market Values As Of December Thirty-first Of The Tax Year Under Appeal; To Amend Section 12-60-2510, Relating To A Property Tax Assessment Notice, To Provide That When An Assessable Transfer Of Interest Occurs Due To A Conveyance, If The Assessor Determines That Fair Market Value Is More Than The Purchase Price, The Assessor Shall State With Particularity The Basis For The Assessment, To Provide That The Taxpayer Has At Minimum Thirty Days Of Receipt Of The Tax Notice To Appeal, And To Require The Assessor To Include A Property Tax Refund Assignment Contract In Certain Cases; To Amend Section 12-60-2530, Relating To An Appeal To The County Board Of Assessment Appeals, To Provide That In The Case Of A Tie Vote, The Assessor's Determination Is Overturned; To Add Section 12-60-2570 To Provide That The County Assessor Shall Have The Burden Of Proof In A Property Tax Appeal; And To Add Section 12-60-2580 To Allow A Taxpayer To Appeal Once Every Five Years And To Provide Exceptions.
Title
Property assessment value
Sponsors
History
Date | Chamber | Action |
---|---|---|
2012-04-10 | Referred to Committee on Finance | |
2012-04-10 | Introduced and read first time |
Same As/Similar To
H5049 (Similar To) 2012-05-01 - Referred to Committee on Finance
Code Citations
Chapter | Article | Section | Citation Type | Statute Text |
---|---|---|---|---|
12 | 43 | 215 | (n/a) | See Bill Text |
12 | 60 | 2510 | (n/a) | See Bill Text |
12 | 60 | 2530 | (n/a) | See Bill Text |
12 | 60 | 2570 | (n/a) | See Bill Text |
12 | 60 | 2580 | (n/a) | See Bill Text |
South Carolina State Sources
Type | Source |
---|---|
Summary | https://www.scstatehouse.gov/billsearch.php?billnumbers=1404&session=119&summary=B |
Text | https://www.scstatehouse.gov/sess119_2011-2012/prever/1404_20120410.htm |