2011 - South Carolina Association of Counties

POLICY POSITIONS
Revenue, Finance and Economic Development
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Omission of Property from the Tax Duplicate – Support legislation to amend §§ 12-39-220 and 12-54-85
to place the administration of real property omitted on the tax duplicate under the county assessor and to
allow for the collection of taxes on properties if they have been omitted from the duplicate within 72 months
from the date such taxes would have been due.
Refunds for Legal Residence Ratio Change – Support legislation to limit refund of taxes to the current
tax year due to a change from the six percent to the four percent assessment ratio.
Relocation Allowance for Two Owner-Occupied Properties – Oppose legislation that would allow a
taxpayer an opportunity to receive the four percent assessment ratio if a new job forced relocation, resulting
in multiple properties with the four percent assessment ratio.
GENERAL
Accommodations and Hospitality Taxes – Oppose the accommodations and hospitality tax proposal of
the Joint Tourism Task Force. Support legislation to eliminate the Tourism Expenditure Review
Committee.
Appeals from the Tourism Expenditure Review Committee – Oppose legislation that would provide
that appeals from the Tourism Expenditure Review Committee go to the county legislative delegation rather
than the Administrative Law Court.
Budget Flexibility – Support legislation to authorize a political subdivision receiving aid from the Local
Government Fund to reduce its support to any state mandated program or requirement equal to the
percentage reduction in the statutory amount that is required to be appropriated to the Local Government
Fund.
Business License Fee Restrictions – Oppose legislation that would provide that a business license fee
must be based on the size of the business, not upon its gross income.
Capital Projects Sales Tax Funding of Land Preservation Programs – Support legislation to amend
the capital projects sales tax authorization to allow funding of a land bank or for acquisition of land not yet
identified.
Financial Accountability – Although SCAC supports the primary focus of any legislation that requires
financial audits of all political subdivisions, we oppose allowing the State Treasurer to unilaterally create
and implement requirements and rating systems regarding the “fiscal health” of individual counties.
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