2011 - South Carolina Association of Counties

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POLICY POSITIONS Revenue, Finance and Economic Development __________ 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. 34
POLICY POSITIONS Revenue, Finance and Economic Development __________ Willful Default at a Tax Sale – Support more stringent penalties and clarify statutes authorizing penalties for intentional defaults on tax sale bids. ECONOMIC DEVELOPMENT Altering the State’s Method of Calculating Economic Incentive Awards – Support legislation to amend economic development criteria so that qualifications for headquarters relocations are available as long as a minimum of 10 percent of corporate payroll is dedicated to headquarters employees earning two times the state’s per capita income. Support legislation to insure that knowledge-intensive businesses qualify for state incentives and that a tax credit is added to the multi-county industrial park program for companies whose new construction meets LEED and Energy Star standards. 35
Page 1 and 2: Polic y Positions for the 2011 Sess
Page 3: POLICY POSITIONS yÉÜ à{x 2011 SE
Page 7 and 8: LEGISLATIVE POLICY DEVELOPMENT PROC
Page 9 and 10: LEGISLATIVE POLICY DEVELOPMENT PROC
Page 11 and 12: COUNTY GOVERNMENT AND INTERGOVERNME
Page 13 and 14: COUNTY GOVERNMENT AND INTERGOVERNME
Page 15 and 16: POLICY POSITIONS County Government
Page 17 and 18: LAND USE, NATURAL RESOURCES AND TRA
Page 19 and 20: LAND USE, NATURAL RESOURCES AND TRA
Page 21 and 22: POLICY POSITIONS Land Use, Natural
Page 23 and 24: PUBLIC SAFETY, CORRECTIONS AND JUDI
Page 25 and 26: PUBLIC SAFETY, CORRECTIONS AND JUDI
Page 27 and 28: POLICY POSITIONS Public Safety, Cor
Page 29 and 30: POLICY POSITIONS Public Safety, Cor
Page 31: POLICY POSITIONS Public Safety, Cor
Page 34 and 35: REVENUE, FINANCE AND ECONOMIC DEVEL
Page 36 and 37: POLICY POSITIONS Revenue, Finance a
Page 38 and 39: POLICY POSITIONS Revenue, Finance a
Page 42 and 43: INDEX A PAGE Accommodations and Hos
Page 44 and 45: I INDEX __________ PAGE Illegal Imm
Page 46 and 47: INDEX __________ PAGE Taxation, Rea
Page 48 and 49: SOUTH CAROLINA ASSOCIATION OF COUNT
Page 50 and 51: - NOTES -
Page 52: Sou t h Car o l i n a A s s o c i a

2011 - South Carolina Association of Counties

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