2011 - South Carolina Association of Counties

POLICY POSITIONS
Revenue, Finance and Economic Development
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Partial Payment of Property Taxes – Oppose legislation to allow partial payment of property taxes with
late penalties only being imposed on the unpaid portion of the tax bill. Support legislation to amend § 12-45-
75 to allow for the refund of the actual amount paid by a taxpayer making installment payments if the
taxpayer fails to timely make each payment according to the statutory schedule.
Refusal of Property by the Forfeited Land Commission – Support legislation to grant the Forfeited
Land Commission the right to refuse property sold at a tax sale if ownership is against the public interest.
Repeal of Act No. 388 of 2006 – SCAC staff will participate in discussions with other associations
pertaining to Act No. 388 of 2006 and will bring any proposals to the SCAC Board of Directors for its
consideration.
Tax Collector Training – Support legislation to require tax collectors to take six hours of training from
the S.C. Department of Revenue.
Tax Sale Flexibility – Support legislation to allow the tax sale to be held on any advertised day. Explore
authorization to hold a tax sale by electronic means in conjunction with the existing method of sale.
TRAC Commission Property Tax Proposals – Support legislation that will:
• Change the five-year 100 percent county property tax abatement from county property taxes
only to a 40 percent abatement of the property tax bill for all property tax jurisdictions;
• Amend the property tax exemptions to:
– Eliminate the dealer tag exemption;
– Restrict the charitable organization exemption to 501(c)(3) organizations;
– Repeal the exemption for personal property in timeshares;
– Repeal the exemption for personal property for banks and savings and loan; and
– Limit the hospital property tax exemption to hospital purposes.
• Eliminate the mandatory five percent depreciation of vehicles each year;
• Allow cities and counties to charge exempt non-profit housing corporations for services
instead of allowing the two parties to enter into a contract to pay for services;
• Require administrative law judges hearing tax disputes at the Administrative Law Judge
Division to have tax expertise prior to appointment; and
• Eliminate the requirement forcing taxpayers to pay disputed income tax prior to appeal to
the Circuit Court and the Court of Appeals.
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