reglab/housing_qa huggingface dataset:
SC Code § 12-44-110 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 44 - Fee In Lieu Of Tax Simplification Act|Section 12-44-110. Property previously subject to state property taxes not qualified to be economic development property; exceptions.

 Property which previously has been subject to property taxes in South Carolina does not qualify as economic development property, except that:  (1) land, excluding existing improvements on the land, on which a new project is to be located may qualify as economic development property even if it previously has been subject to property taxes in this State;  (2) property which has been subject to property taxes in this State, but which has never been placed in service in this State, or which was placed in service in this State pursuant to an inducement agreement or other preliminary approval by the county prior to execution of the fee agreement pursuant to Section 12-44-40(E), may qualify as economic development property;  (3) property which previously has been placed in service in this State and previously has been subject to property taxes in this State which is purchased in a transaction other than between any of the entities specified in Section 267(b) of the Internal Revenue Code, as defined under Chapter 6, Title 12 as of the time of the transfer, may qualify as economic development property if the sponsor invests at least an additional forty-five million dollars at the project;  (4) repairs, alterations, or modifications to real or personal property, which is not economic development property, are not eligible to be economic development property, even if they are capitalized expenditures, except for modifications which constitute an expansion to existing real property improvements.  HISTORY: 1997 Act No. 149, Section 1; 2003 Act No. 69, Section 3.AAA.1, eff January 10, 2003; 2010 Act No. 290, Section 11, eff January 1, 2011.
SC Code § 12-44-130 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 44 - Fee In Lieu Of Tax Simplification Act|Section 12-44-130. Minimum investment to qualify for fee; notice to department of all sponsors or sponsor affiliates with investments subject to fee.

 (A) Except as otherwise provided in Section 12-44-30(19), to be eligible for the fee, a sponsor and each sponsor affiliate must invest the minimum investment as defined in Section 12-44-30(14). For an enhanced investment pursuant to Section 12-44-30(7), a single sponsor must make the investment, unless otherwise provided in that section. The county and the sponsors who are part of the fee agreement may agree that investments by other sponsor affiliates within the investment period qualify for the fee regardless of whether the sponsor affiliate was part of the fee agreement, except that each new sponsor affiliate must invest at least the minimum investment or the enhanced investment if applicable in the project, unless the project is a manufacturing, research and development corporate office, or distribution facility as provided in Section 12-44-30(19). To qualify for the fee, the sponsor affiliates must be approved specifically by the county and must agree to be bound by agreements with the county relating to the fee. These sponsor affiliates are not bound by agreements, or portions of agreements, to the extent the agreements do not affect the county. The investments pursuant to this subsection must be at the sponsor's project. The fee agreement may provide for a process for approval of sponsor affiliates.  (B) The department must be notified in writing of all sponsors or sponsor affiliates which have investments subject to the fee before or within ninety days after the end of the calendar year during which the project, or a phase of it, was placed in service. The department may extend the ninety-day period upon written request. Failure to meet this notice requirement does not affect adversely the fee, but a penalty may be assessed by the department for late notification in an amount of ten thousand dollars a month or portion of a month, not to exceed fifty thousand dollars.  HISTORY: 1997 Act No. 149, Section 1; 2000 Act No. 283, Section 3(G), eff May 19, 2000; 2000 Act No. 399, Section 3(R)(3), eff August 17, 2000; 2003 Act No. 69, Section 3.AAA.1, eff January 1, 2003; 2006 Act No. 384, Section 12, eff June 14, 2006; 2010 Act No. 290, Section 12, eff January 1, 2011.  Editor's Note  2000 Act No. 399, Section 3.Z., provides, in pertinent part, as follows:  "This section takes effect upon approval by the Governor, or as otherwise stated, except that ... subsection R. applies to inducement agreements entered into after December 31, 2000."
SC Code § 12-44-140 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 44 - Fee In Lieu Of Tax Simplification Act|Section 12-44-140. Termination of fee agreement; automatic termination; minimum level of investment required to remain qualified for fee.

 (A) The county and the sponsor may agree to terminate the fee agreement at any time. From the date of termination, all economic development property is subject to ad valorem taxation as imposed by law. If the sponsor used an alternative payment method, the sponsor shall pay to the county at the time of termination an additional fee payment equal to the difference between the total amount of the fee payments that would have been made with respect to the economic development property by the sponsor if the standard fee calculation under Section 12-44-50(A)(1) had been used and the total amount of fee payments actually made by the sponsor. This amount is subject to interest as provided in Section 12-54-25.  (B) Except as provided in Section 12-44-100(A), a fee agreement is automatically terminated if the sponsor fails to satisfy the minimum investment level provided in Section 12-44-30(14) within the investment period or the applicable minimum investment or job creation requirements provided in Section 12-44-30(7). If the fee agreement is terminated under this subsection, all economic development property is subject, as of the commencement date, to ad valorem property taxation as imposed by law. At the time of termination, the sponsor shall pay to the county an additional fee equal to the difference between the total amount of property taxes that would have been paid by the sponsor had the project been taxable, taking into account exemptions from property taxes that would have been available to the sponsor, and the total amount of fee payments actually made by the sponsor. This additional amount is subject to interest as provided in Section 12-54-25.  (C) If at any time a sponsor or sponsor affiliate no longer has the minimum level of investment as provided in Section 12-44-30(14), without regard to depreciation, that sponsor or sponsor affiliate no longer qualifies for the fee. If the sponsor qualifies for the enhanced investment, the sponsor must maintain the applicable level of investment, without regard to depreciation. If the sponsor fails to maintain the applicable level of investment in Section 12-44-30(7), it no longer qualifies for the fee unless the provisions of Section 12-44-100 apply.  (D) To the extent necessary to determine if a sponsor or sponsor affiliate has met its minimum investment requirements, any statute of limitations that might apply pursuant to Section 12-54-85 is suspended for all sponsors and sponsor affiliates and the department or the county may seek to collect any amounts that may be due pursuant to this section.  HISTORY: 1997 Act No. 149, Section 1; 2003 Act No. 69, Section 3.AAA.1, eff January 1, 2003; 2006 Act No. 384, Section 13, eff June 14, 2006.
SC Code § 12-44-150 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 44 - Fee In Lieu Of Tax Simplification Act|Section 12-44-150. Projects to be taxable property at level of negotiated payments for purposes of bonded indebtedness and for computing index of taxpaying ability.

 Projects to which a fee agreement applies pursuant to this section are considered taxable property at the level of the negotiated payments for purposes of bonded indebtedness pursuant to Sections 14 and 15, Article X of the Constitution of this State, and for purposes of computing the index of taxpaying ability pursuant to Section 59-20-20(3). However, for a project located in an industrial development park as defined in Section 4-1-170, projects are considered taxable property in the manner provided in Section 4-1-170 for purposes of bonded indebtedness pursuant to Sections 14 and 15, Article X of the Constitution of this State, and for purposes of computing the index of taxpaying ability pursuant to Section 59-20-20(3). However, the computation of bonded indebtedness limitation is subject to the requirements of Section 4-29-68(E).  HISTORY: 1997 Act No. 149, Section 1; 2003 Act No. 69, Section 3.AAA.1, eff January 1, 2003.
SC Code § 12-44-160 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 44 - Fee In Lieu Of Tax Simplification Act|Section 12-44-160. Transfer of title; qualification for a fee in lieu of taxes.

 If all or part of this chapter is determined to be unconstitutional or otherwise illegal by a court of competent jurisdiction, a sponsor has one hundred eighty days from the date of the determination to transfer title to economic development property to the county and have it qualify for a fee in lieu of taxes pursuant to Chapter 12, Title 4 or Section 4-29-67.  HISTORY: 1997 Act No. 149, Section 1; 2000 Act No. 399, Section 3(I), eff August 17, 2000; 2003 Act No. 69, Section 3.AAA.1, eff January 1, 2003.
SC Code § 12-44-170 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 44 - Fee In Lieu Of Tax Simplification Act|Section 12-44-170. Economic development property; transfer of property to fee arrangement provided for by this chapter.

 (A) Economic development property as defined in Section 12-44-30(7) may include property placed in service for property tax purposes after the effective date of this act.  (B) An entity with property subject to an existing fee in lieu of property taxes arrangement under Article 1, Chapter 12, Title 4 of the 1976 Code or Section 4-29-67 of the 1976 Code, or which has acquired or will acquire property pursuant to an inducement resolution, may elect, with the consent of the applicable county, to transfer property from the prior arrangement to the fee arrangements provided by this chapter and that property must be considered automatically economic development property as defined in Section 12-44-30(7) subject to:  (1) a continuation of the same fee payments required under the existing lease agreement;  (2) a continuation of the same fee in lieu of tax payments only for the time required for payments under the existing lease agreement;  (3) a carryover of minimum investment or employment requirements of the existing arrangements to the new fee arrangement; and  (4) appropriate agreements and amendments between the sponsor and the county entered into continuing the provisions and limitations of the prior agreement.  The entity and the governing body of the county may enter into a new fee agreement reflecting the appropriate handling of the transition with due regard to appropriate cancellation or amendment of existing financing arrangements.  HISTORY: 1997 Act No. 149, Section 3; 2003 Act No. 69, Section 3.AAA.1.
SC Code § 12-45-15 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 45 - County Treasurers And Collection Of Taxes|Section 12-45-15. County treasurers; continuing education requirements.

 (A) A county treasurer annually shall complete satisfactorily a minimum of eighteen hours of continuing education courses that the department establishes or causes to be established. Failure to complete satisfactorily these courses in any year results in the treasurer forfeiting one thousand dollars of his state salary supplement for the year as is provided in the annual general appropriations act. The content, cost, and dates of the courses must be determined by the department.  (B) The department, for reasonable cause, may excuse a county treasurer from attending these courses for any year. If excused, the treasurer does not forfeit one thousand dollars of his state salary supplement for that year.  HISTORY: 1990 Act No. 444, Section 2; 1991 Act No. 123, Section 2; 2006 Act No. 386, Section 55.R, eff June 14, 2006.
SC Code § 12-45-17 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 45 - County Treasurers And Collection Of Taxes|Section 12-45-17. County tax collector education requirements.

 (A) A person serving as the county tax collector shall complete satisfactorily a minimum of six hours of annual continuing education courses that the department establishes or causes to be established. The content, cost, and dates of the courses must be determined by the department.  (B) The department, for reasonable cause, may excuse a person serving as the county tax collector from attending these courses for any year.  (C) The provisions of this section do not apply to a county treasurer who is also the county tax collector and completes satisfactorily the requirements of Section 12-45-15.  HISTORY: 2012 Act No. 186, Section 1, eff June 7, 2012.
SC Code § 12-45-20 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 45 - County Treasurers And Collection Of Taxes|Section 12-45-20. Term of office; failure to complete term.

 The county treasurer shall hold office for four years and until his successor is appointed or elected and qualified. His term of office shall commence on the first day of July following his appointment or election. When any treasurer for any reason fails to complete his term of office, his successor shall be appointed initially for the unexpired portion of the term for which his predecessor was appointed.  HISTORY: 1962 Code Section 65-1954; 1952 Code Section 65-1954; 1942 Code Section 2769; 1932 Code Sections 2789, 2816, 4041, 4398; 1925 (34) 122; 1929 (36) 93; 1930 (36) 1174; 1932 (37) 1262; 1934 (38) 1222, 1427; 1935 (39) 171; 1940 (41) 1748; 1955 (49) 155.
SC Code § 12-45-30 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 45 - County Treasurers And Collection Of Taxes|Section 12-45-30. Suspension and removal from office.

 A county treasurer shall be subject to suspension and removal from office by the Governor upon the same grounds and in the same manner as prescribed in Section 12-39-30 in relation to county auditors, and all the provisions of said section are made applicable in cases of suspension and removal of county treasurers.  HISTORY: 1962 Code Section 65-1958; 1952 Code Section 65-1958; 1942 Code Section 2770; 1932 Code Section 2791; Civ. C. '22 Section 492; Civ. C. '12 Section 441; Civ. C. '02 Section 393; G. S. 222; R. S. 318; 1897 (22) 207.
SC Code § 12-45-35 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 45 - County Treasurers And Collection Of Taxes|Section 12-45-35. Deputy treasurer.

 (A) A county treasurer may appoint an employee in his office to be his deputy. The appointment must be filed with the State Treasurer and the governing body of that county. When the appointment is filed, the deputy may act for and on behalf of the county treasurer when the treasurer is incapacitated by reason of a physical or mental disability or during a temporary absence.  (B) If there is a vacancy in the office of county treasurer by reason of death, resignation, or disqualification, the appointed deputy shall carry out the duties of the office until a successor is appointed or elected and qualified.  HISTORY: 2001 Act No. 89, Section 62A, eff July 20, 2001; 2006 Act No. 386, Section 55.S, eff June 14, 2006; 2015 Act No. 87 (S.379), Section 33, eff June 11, 2015.  Effect of Amendment  2015 Act No. 87, Section 33, in (A), substituted "filed with the State Treasurer" for "filed with the department".
SC Code § 12-45-40 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 45 - County Treasurers And Collection Of Taxes|Section 12-45-40. Publication of notice of certain tax rates.

 Immediately upon the receipt of the tax duplicate for the year from the county auditor, the county treasurer shall cause a notice to be inserted in one newspaper in his county stating the rate per cent of the levy for State purposes and the rate per cent for all other purposes on the duplicates for the current fiscal year and, if any special levies have been made on the property of the school or other district not affecting an entire county, the total rate of levies shall also be stated in such notice.  HISTORY: 1962 Code Section 65-1962; 1952 Code Section 65-1962; 1942 Code Section 2774; 1932 Code Section 2795; Civ. C. '22 Section 496; Civ. C. '12 Section 445; Civ. C. '02 Section 398; G. S. 266; R. S. 324; 1881 (17) 1023; 1909 (26) 74; 1929 (36) 141.
SC Code § 12-45-60 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 45 - County Treasurers And Collection Of Taxes|Section 12-45-60. Only taxes on duplicates or ordered by auditor shall be collected.

 County treasurers are prohibited from collecting any tax except such as has been first entered upon the tax duplicates of their respective counties or upon the order of the auditors of such counties.  HISTORY: 1962 Code Section 65-1964; 1952 Code Section 65-1964; 1942 Code Section 2774; 1932 Code Section 2795; Civ. C. '22 Section 496; Civ. C. '12 Section 445; Civ. C. '02 Section 398; G. S. 266; R. S. 324; 1881 (17) 1023; 1909 (26) 74; 1929 (36) 141.
SC Code § 12-45-70 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 45 - County Treasurers And Collection Of Taxes|Section 12-45-70. Time for paying taxes; manner of collection; receipts for payment; delegation of collection of taxes.

 (A) All taxes are due and payable between the thirtieth day of September and the fifteenth day of January after their assessment in each year. The county treasurer, acting under the direction and supervision of the department, shall collect the taxes in the manner prescribed by law and give receipts for them to the persons paying them. In the receipts and tax notices the real estate paid on must be briefly described including tax map number and an identifiable description. The value and a description of the personal property paid on must be stated, together with the time the taxes are paid, the amount paid, and the township in which the property is located.  (B) The treasurer, tax collector, or other official charged with the collection of ad valorem property taxes in a county may delegate the collection of the property taxes to a bank or a banking institution, if the institution assigns, hypothecates, or pledges to the county, as security for the collection, federal funds or federal, state, or municipal securities in an amount adequate to prevent any loss to the county from any cause. The institution must remit the taxes collected daily to the county official charged with the collections. The receipt given to the taxpayer, in addition to the information required in this section and by Section 12-37-2650, must contain the name and office of the treasurer or tax collector of the county and the name of the banking institution to which payment was made.  (C) The county official charged with the collection of taxes shall send a list of the institutions collecting the taxes to the Department of Motor Vehicles. Each institution shall certify to the Department of Motor Vehicles that the taxes have been paid, and the Department of Motor Vehicles may accept certification instead of the tax receipt given to the taxpayer if that certification contains the information required in Section 12-37-2650.  HISTORY: 1962 Code Section 65-1965; 1952 Code Section 65-1965; 1942 Code Section 2774; 1932 Code Section 2795; Civ. C. '22 Section 496; Civ. C. '12 Section 445; Civ. C. '02 Section 398; G. S. 266; R. S. 324; 1881 (17) 1023; 1909 (26) 74; 1929 (36) 141; 1983 Act No. 23 Section 2; 1985 Act No. 166, Section 2; 1993 Act No. 181, Section 225; 1996 Act No. 459, Section 18; 2006 Act No. 386, Section 55.T, eff June 14, 2006; 2015 Act No. 87 (S.379), Section 34, eff June 11, 2015.  Effect of Amendment  2015 Act No. 87, Section 34, in (C), three times substituted "Department of Motor Vehicles" for "Department of Public Safety".
SC Code § 12-45-78 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 45 - County Treasurers And Collection Of Taxes|Section 12-45-78. Refund of overpayments.

 If a homestead exemption is granted pursuant to Section 12-37-250 or a residential classification is made pursuant to Section 12-43-220(c) after payment of the property tax for that year, a resulting overpayment must be refunded to the owner of record at the time the exemption is granted or the classification is made.  HISTORY: 2000 Act No. 399, Section 3(X)(1), eff January 1, 2001.
SC Code § 12-45-80 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 45 - County Treasurers And Collection Of Taxes|Section 12-45-80. County treasurer may attend at convenient places to collect tax.

 The county treasurers of the respective counties may attend at certain safe and convenient places for the purpose of collecting taxes. They shall give twenty days' public notice of the days when they will be at the places designated.  HISTORY: 1962 Code Section 65-1978; 1952 Code Section 65-1978; 1942 Code Section 2773; 1932 Code Section 2794; Civ. C. '22 Section 495; Civ. C. '12 Section 444; Civ. C. '02 Section 397; 1896 (22) 61; 1905 (24) 833; 1906 (25) 44; 1912 (27) 539; 1935 (39) 102.
SC Code § 12-45-90 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 45 - County Treasurers And Collection Of Taxes|Section 12-45-90. Media of payment.

 Taxes are payable in the following kinds of funds and no other: silver coin, United States currency, United States postal money orders, and checks subject to collection. A third-party administrator may be used for the collection of taxes through electronic media if there is no cost borne by the county. Other media of payment may be accepted as payment for taxes upon approval of the governing body, and if costs are incurred by the county in the acceptance of a payment media, approval of the county governing body must be obtained. Electronic or other media of payment are subject to collection, and in the absence of an agreement among the taxing entities to share the costs of collection of property taxes, costs must be apportioned among the taxing entities on a pro rata basis. The county governing body may impose a uniform surcharge as a condition of acceptance of a particular medium of payment, not to exceed the cost of accepting charge cards, debit cards, or electronic forms of payment including discount or merchant fees.  HISTORY: 1962 Code Section 65-1980; 1952 Code Section 65-1980; 1942 Code Sections 2774, 2808; 1932 Code Sections 2795, 2846; Civ. C. '22 Sections 496, 512; Civ. C. '12 Sections 445, 461; Civ. C. '02 Sections 398, 413; G. S. 266, 268; R. S. 324, 340; 1881 (17) 988, 1023; 1909 (26) 74; 1929 (36) 141; 1937 (40) 138; 1958 (50) 1917; 2001 Act No. 24, Section 1, eff May 29, 2001; 2015 Act No. 87 (S.379), Section 35, eff June 11, 2015.  Effect of Amendment  2015 Act No. 87, Section 35, deleted the former last sentence, relating to certain forms of tax payments.
SC Code § 12-45-115 (2021)
2021 South Carolina Code of Laws|Title 12 - Taxation|Chapter 45 - County Treasurers And Collection Of Taxes|Section 12-45-115. Institution of collection proceedings when check for payment of taxes or fees is returned unpaid.

 If an uncertified check is accepted by a county treasurer as payment for taxes or fees and the check is returned to the county treasurer unpaid for any cause, the county treasurer may institute proceedings pursuant to Section 34-11-70 to collect on the check, including all applicable service charges or fees.  HISTORY: 1997 Act No. 155, Part II, Section 67A.