2005-2006 Bill 210: Provisions When County Treasurer May Waive the Late Fee on Property

South Carolina General Assembly

116th Session, 2005-2006

S. 210

STATUS INFORMATION

General Bill

Sponsors: Senator Leatherman

Document Path: l:\council\bills\ggs\22867htc05.doc

Introduced in the Senate on January 12, 2005

Introduced in the House on March 31, 2005

Currently residing in the House Committee on Ways and Means

Summary: Provisions when county treasurer may waive the late fee on property taxes

HISTORY OF LEGISLATIVE ACTIONS

DateBodyAction Description with journal page number

1/12/2005SenateIntroduced and read first time SJ15

1/12/2005SenateReferred to Committee on FinanceSJ15

3/23/2005SenateCommittee report: Favorable FinanceSJ20

3/29/2005SenateRead second time SJ14

3/30/2005SenateRead third time and sent to House SJ26

3/31/2005HouseIntroduced and read first time HJ11

3/31/2005HouseReferred to Committee on Ways and MeansHJ12

5/26/2005HouseRecalled from Committee on Ways and MeansHJ44

6/1/2005HouseRecommitted to Committee on Ways and MeansHJ18

VERSIONS OF THIS BILL

1/12/2005

3/23/2005

5/26/2005

RECALLED

May 26, 2005

S.210

Introduced by Senator Leatherman

S. Printed 5/26/05--H.

Read the first time March 31, 2005.

[210-1]

A BILL

TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 1245185, SO AS TO ALLOW THE COUNTY TREASURER TO WAIVE LATE PAYMENT PENALTIES ON PROPERTY TAXES WHEN THE TAXPAYER APPLIES IN WRITING TO THE TREASURER FOR THE WAIVER AND INCLUDES DOCUMENTATION IN THE APPLICATION SUFFICIENT FOR THE TREASURER TO CONCLUDE THAT THE TAXPAYER MADE TIMELY PAYMENT AND TO PROVIDE THAT ALLOWING THE WAIVER IS WITHIN THE SOLE DISCRETION OF THE COUNTY TREASURER AND IS NOT SUBJECT TO APPEAL.

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

SECTION1.Chapter 45, Title 12 of the 1976 Code is amended by adding:

“Section 1245185.Notwithstanding the provisions of Section 1245180, the county treasurer may waive the penalties imposed pursuant to that section if the taxpayer provides clear and convincing evidence to the county treasurer that the taxpayer delivered the timely payment to the United States mail or that the taxpayer otherwise timely delivered or caused to be delivered the payment. The request for waiver must be in the form of an application in writing to the county treasurer that includes documentation sufficient for the treasurer to conclude that the taxpayer made timely payment of the taxes. Waiving penalties is within the sole discretion of the county treasurer and the treasurer’s denial of a waiver is not subject to appeal.”

SECTION2.This act takes effect upon approval by the Governor and applies for property taxes due for tax years beginning after 2004.

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