Bill Text: SC H5328 | 2023-2024 | 125th General Assembly | Introduced
Bill Title: Payment of taxes
Spectrum: Slight Partisan Bill (Republican 3-1)
Status: (Introduced - Dead) 2024-03-26 - Referred to Committee on Ways and Means [H5328 Detail]
Download: South_Carolina-2023-H5328-Introduced.html
South Carolina General Assembly
125th Session, 2023-2024
Bill 5328
Indicates Matter Stricken
Indicates New Matter
(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)
A bill
TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY ADDING SECTION 12-45-440 SO AS TO REQUIRE THE COUNTY TREASURER TO ACCEPT PARTIAL PROPERTY TAX PAYMENTS FROM A TAXPAYER AFFECTED BY AN ERROR BY THE COUNTY.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Chapter 45, Title 12 of the S.C. Code is amended by adding:
Section 12-45-440. Notwithstanding another provision of law, in the case of an error by the county in levying real or personal property tax, the county treasurer must accept partial property tax payments from a taxpayer affected by the error. No penalties or interest may be assessed against the taxpayer for six months after the taxpayer is made aware of the error. The Department of Motor Vehicles may not revoke, suspend, or refuse to renew the driving privilege of a person for failure to pay taxes during the same six-month period. The taxpayer shall notify the treasurer of the payment schedule, except that the taxpayer must at least pay one-sixth of the original amount due each month.
SECTION 2. This act takes effect upon approval by the Governor.
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This web page was last updated on March 26, 2024 at 01:16 PM